26 U.S.C. § 4 : US Code - Section 4: Repealed. Pub. L. 94-455, title V, Sec. 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]

Search 26 U.S.C. § 4 : US Code - Section 4: Repealed. Pub. L. 94-455, title V, Sec. 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, Sec. 232(f)(1), title III, Sec.
301(b)(1), (3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91-172,
title VIII, Sec. 802(c)(1)-(3), 83 Stat. 677, 678; Dec. 10, 1971,
Pub. L. 92-178, title III, Sec. 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.