
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: 26USC187]

 
                     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. 187. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
        
    Section, added Pub. L. 91-172, title VII, Sec. 707(a), Dec. 30, 
1969, 83 Stat. 674; amended Pub. L. 93-625, Sec. 3(d), Jan. 3, 1975, 88 
Stat. 2109, provided for an allowance of an amortization deduction for 
certain coal mine safety equipment, the method of election and 
termination of such deduction, the definition of term ``certified coal 
mine safety equipment'', and special rules applicable to the 
amortization deduction.


                        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.
