26 U.S.C. § 191 : US Code - Section 191: Repealed. Pub. L. 97-34, title II, Sec. 212(d)(1), Aug. 13, 1981, 95 Stat. 239]

Search 26 U.S.C. § 191 : US Code - Section 191: Repealed. Pub. L. 97-34, title II, Sec. 212(d)(1), Aug. 13, 1981, 95 Stat. 239]

Section, added Pub. L. 94-455, title XXI, Sec. 2124(a)(1), Oct.
4, 1976, 90 Stat. 1916; amended Pub. L. 95-600, title VII, Sec.
701(f)(1), (2), (7), Nov. 6, 1978, 92 Stat. 2900-2902; Pub. L. 96-
222, title I, Sec. 107(a)(1)(E)(ii), Apr. 1, 1980, 94 Stat. 222;
Pub. L. 96-541, Sec. 2(a), Dec. 17, 1980, 94 Stat. 3204, related to
amortization of certain rehabilitation expenditures for certified
historic structures.
EFFECTIVE DATE OF REPEAL
Repeal applicable to expenditures incurred after Dec. 31, 1981,
in taxable years ending after such date, with exceptions, see
section 212(e) of Pub. L. 97-34, set out as an Effective Date of
1981 Amendment note under section 46 of this title.