26 U.S.C. § 188

Current through P.L. 118-44 (published on www.congress.gov on 03/18/2024), except for [P. L. 118-42]

Section 188 - Repealed

26 U.S.C. § 188

Pub. L. 101-508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520]

Section, added Pub. L. 92-178, title III, §303(a), Dec. 10, 1971, 85 Stat. 521; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-30, title IV, §402(a)(1)-(3), May 23, 1977, 91 Stat. 155, related to amortization of certain expenditures for child care facilities.

STATUTORY NOTES AND RELATED SUBSIDIARIES

SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508 set out as a note under section 45K of this title.