26 USC 7326: Repealed. Pub. L. 115-141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205

26 USC 7326: Repealed. Pub. L. 115-141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205 Text contains those laws in effect on November 23, 2024

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter C-ForfeituresPART II-PROVISIONS COMMON TO FORFEITURES

Jump To: MiscellaneousSavings Provision

[§7326. Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 871 ; Pub. L. 85–859, title II, §204(13), Sept. 2, 1958, 72 Stat. 1429 ; Pub. L. 89–44, title VI, §601(j), June 21, 1965, 79 Stat. 155 ; Pub. L. 91–513, title III, §1102(f), Oct. 27, 1970, 84 Stat. 1292 ; Pub. L. 94–455, title XIX, §§1906(a)(43), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1830 , 1834, related to disposal of certain forfeited property.

Editorial Notes

Savings Provision

For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.