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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 187

Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769

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

26 U.S.C. § 187 — Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769

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Subchapter B - Computation of Taxable Income PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Sec. 187 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769 From the U.S. Government Publishing Office, www.gpo.gov

[§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]

Section, added Pub. L. 91–172, title VII, §707(a), Dec. 30, 1969, 83 Stat. 674; amended Pub. L. 93–625, §3(d), Jan. 3, 1975, 88 Stat. 2109, provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term "certified coal mine safety equipment", and special rules applicable to the amortization deduction.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-6CFAA1
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boisestandard.org
Citation
26 U.S.C. § 187
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PRIMARY-SOURCE
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34b3a0bef118238a...
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The statutory text of 26 U.S.C. § 187 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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