26 U.S.C. § 1491, 1492 : US Code - Section 1491, 1492: Repealed. Pub. L. 105-34, title XI, Sec. 1131(a), Aug. 5, 1997, 111 Stat. 978]

Search 26 U.S.C. § 1491, 1492 : US Code - Section 1491, 1492: Repealed. Pub. L. 105-34, title XI, Sec. 1131(a), Aug. 5, 1997, 111 Stat. 978]

Section 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Oct. 4,
1976, Pub. L. 94-455, title X, Sec. 1015(a), 90 Stat. 1617; Nov. 6,
1978, Pub. L. 95-600, title VII, Sec. 701(u)(14)(A), 92 Stat. 2919;
Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1907(b)(1), 110 Stat.
1916, imposed tax on transfers to avoid income tax.
Section 1492, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Jan.
12, 1971, Pub. L. 91-681, Sec. 1(b), 84 Stat. 2066; Oct. 4, 1976,
Pub. L. 94-455, title X, Sec. 1015(b), title XIX, Sec.
1906(b)(13)(A), 90 Stat. 1618, 1834; Nov. 6, 1978, Pub. L. 95-600,
title VII, Sec. 701(u)(14)(B), 92 Stat. 2919; July 18, 1984, Pub.
L. 98-369, div. A, title I, Sec. 131(f)(1), 98 Stat. 665, related
to nontaxable transfers.