
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: 26USC191]

 
                     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. 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 Repealed.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.
