26 U.S.C. § 615
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 615
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211; July 6, 1960, Pub. L. 86-594, §1, 74 Stat. 333; Sept. 12, 1966, Pub. L. 89-570, §2(a), 80 Stat. 763; Dec. 30, 1969, Pub. L. 91-172, title V, §504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEALRepeal effective with respect to 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.