U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART VIII— SPECIAL DEDUCTIONS FOR CORPORATIONS

26 U.S.C. § 242

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]

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[repealed]

Notes of Decisions
Cited in 1 case, 1928–1928 · leading case: Sawyear v. United States
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Sawyear v. United States (1928) ca9 “(26 USCA § 242; Comp. St. § 5982), provides that distilled spirits or alcohol within the meaning of the Revenue Act is the substance “which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance,” etc.”
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