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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 1347

Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 1347 — Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART VI - REPEALED Sec. 1347 - Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840 From the U.S. Government Publishing Office, www.gpo.gov

[§1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 349; Sept. 2, 1958, Pub. L. 85–866, title I, §61(a), 72 Stat. 1648; Dec. 30, 1969, Pub. L. 91–172, title VIII, §803(d)(5), 83 Stat. 684, related to claims against the United States involving acquisition of property.

Statutory Notes and Related Subsidiaries

Savings Provision Pub. L. 94–455, title XIX, §1951(b)(12)(B), Oct. 4, 1976, 90 Stat. 1840, provided that: "Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after December 31, 1976, would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed."

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-6D1085
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boisestandard.org
Citation
26 U.S.C. § 1347
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The statutory text of 26 U.S.C. § 1347 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 1346 26 U.S.C. § 1348 →
Ch. 1 — NORMAL TAXES AND SURTAXES
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