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[§ 1321. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(144)](/us/pl/94/455/tXIX/s1901/a/144), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

Reform history JSON API

[§ 1321. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 342, related to involuntary liquidation of LIFO inventories.

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.

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