
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: 26USC615]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
                     Subchapter I--Natural Resources
 
                           PART I--DEDUCTIONS
 
[Sec. 615. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211; July 6, 1960, 
Pub. L. 86-594, Sec. 1, 74 Stat. 333; Sept. 12, 1966, Pub. L. 89-570, 
Sec. 2(a), 80 Stat. 763; Dec. 30, 1969, Pub. L. 91-172, title V, 
Sec. 504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.


                        Effective Date of Repeal

    Repeal effective with respect to 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.
