26 U.S.C. § 187 : US Code - Section 187: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]

Search 26 U.S.C. § 187 : US Code - Section 187: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]

Section, added Pub. L. 91-172, title VII, Sec. 707(a), Dec. 30,
1969, 83 Stat. 674; amended Pub. L. 93-625, Sec. 3(d), Jan. 3,
1975, 88 Stat. 2109, provided for an allowance of an amortization
deduction for certain coal mine safety equipment, the method of
election and termination of such deduction, the definition of term
"certified coal mine safety equipment", and special rules
applicable to the amortization deduction.
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.