
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1315]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
 Subchapter Q--Readjustment of Tax Between Years and Special Limitations
 
    PART II--MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
 
[Sec. 1315. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
        
    Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to 
effective date of this part.


                        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.
