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[§ 4. Repealed. [Pub. L. 94–455, title V, § 501(b)(1)](/us/pl/94/455/tV/s501/b/1), Oct. 4, 1976, [90 Stat. 1558](/us/stat/90/1558)]

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles Not indexed
Reform history JSON API

[§ 4. Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964, Pub. L. 88–272, title II, § 232(f)(1), title III, § 301(b)(1), (3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91–172, title VIII, § 802(c)(1)–(3), 83 Stat. 677, 678; Dec. 10, 1971, Pub. L. 92–178, title III, § 301(b), 85 Stat. 520, related to rules for optional tax.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.

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