26 U.S.C. § 1238
Current through P.L. 118-44 (published on www.congress.gov on 03/18/2024), except for [P. L. 118-42]
26 U.S.C. § 1238
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§1901(b)(3)(K), 1951(c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.
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.