
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: 26USC4]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
              Subchapter A--Determination of Tax Liability
 
                       PART I--TAX ON INDIVIDUALS
 
[Sec. 4. Repealed. Pub. L. 94-455, title V, Sec. 501(b)(1), Oct. 
        4, 1976, 90 Stat. 1558]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964, 
Pub. L. 88-272, title II, Sec. 232(f)(1), title III, Sec. 301(b)(1), 
(3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91-172, title VIII, 
Sec. 802(c)(1)-(3), 83 Stat. 677, 678; Dec. 10, 1971, Pub. L. 92-178, 
title III, Sec. 301(b), 85 Stat. 520, related to rules for optional tax.


                        Effective Date of Repeal

    Repeal applicable to taxable years beginning after Dec. 31, 1975, 
see section 508 of Pub. L. 94-455, set out as an Effective Date of 1976 
Amendment note under section 3 of this title.
