26 USC 1347: Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
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26 USC 1347: Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840 Text contains those laws in effect on December 2, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Q-Readjustment of Tax Between Years and Special LimitationsPART VI-REPEALED
Jump To: MiscellaneousSavings Provision

[§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 Repealed.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such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed."