26 U.S.C. § 1346

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 1346 - Repealed

26 U.S.C. § 1346

Pub. L. 94-455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 349, related to recovery of unconstitutional Federal taxes.

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.