
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: 26USC181]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
      PART VI--ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
 
[Sec. 181. Repealed. Pub. L. 88-272, title II, Sec. 203(a)(3) 
        (B), Feb. 26, 1964, 78 Stat. 34]
        
    Section, Pub. L. 87-834, Sec. 2(c), Oct. 16, 1962, 76 Stat. 970, 
related to a deduction for unused investment credit.


                        Effective Date of Repeal

    Repeal applicable in case of property placed in service after Dec. 
31, 1963, with respect to taxable years ending after such date, and in 
case of property placed in service before Jan. 1, 1964, with respect to 
taxable years beginning after Dec. 31, 1963, see section 203(a)(4) of 
Pub. L. 88-272, set out as an Effective Date of 1964 Amendment note 
under section 48 of this title.
