26 U.S.C. § 188 : US Code - Section 188: Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520]

Search 26 U.S.C. § 188 : US Code - Section 188: Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520]

Section, added Pub. L. 92-178, title III, Sec. 303(a), Dec. 10,
1971, 85 Stat. 521; amended Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-30, title
IV, Sec. 402(a)(1)-(3), May 23, 1977, 91 Stat. 155, related to
amortization of certain expenditures for child care facilities.
SAVINGS PROVISION
For 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.