
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6232]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
            Subchapter C--Tax Treatment of Partnership Items
 
[Sec. 6232. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), 
        Aug. 23, 1988, 102 Stat. 1323]
        
    Section, added Pub. L. 97-248, title IV, Sec. 402(a), Sept. 3, 1982, 
96 Stat. 666, related to extension of subchapter provisions, respecting 
tax treatment of partnership items, to windfall profit tax.


                        Effective Date of Repeal

    Repeal applicable to crude oil removed from the premises on or after 
Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as an 
Effective Date of 1988 Amendment note under section 164 of this title.
