26 U.S.C. § 189 : US Code - Section 189: Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]

Search 26 U.S.C. § 189 : US Code - Section 189: Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]

Section, added Pub. L. 94-455, title II, Sec. 201(a), Oct. 4,
1976, 90 Stat. 1525; amended Pub. L. 95-600, title VII, Sec.
701(m)(1), Nov. 6, 1978, 92 Stat. 2907; Pub. L. 97-34, title II,
Sec. 262(a), (b), Aug. 13, 1981, 95 Stat. 264; Pub. L. 97-248,
title II, Sec. 207(a)-(d), Sept. 3, 1982, 96 Stat. 431, 432; Pub.
L. 97-354, Sec. 5(a)(24), Oct. 19, 1982, 96 Stat. 1694; Pub. L. 98-
369, div. A, title I, Sec. 93(a), title VII, Sec. 712(c), July 18,
1984, 98 Stat. 614, 947, related to amortization of real property
construction period interest and taxes.
EFFECTIVE DATE OF REPEAL
If any interest costs incurred after Dec. 31, 1986, are
attributable to costs incurred before Jan. 1, 1987, the repeal of
this section is applicable to such interest costs only to the
extent such interest costs are attributable to costs which were
required to be capitalized under section 263 of the Internal
Revenue Code of 1954 and which would have been taken into account
in applying this section (as in effect before its repeal) or, if
applicable, section 266 of such Code, see section 7831(d)(2) of
Pub. L. 101-239, set out as an Effective Date note under section
263A of this title.
Repeal applicable to costs incurred after Dec. 31, 1986, in
taxable years ending after such date, except as otherwise provided,
see section 803(d) of Pub. L. 99-514, set out as an Effective Date
note under section 263A of this title.