
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: 26USC632]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
                     Subchapter I--Natural Resources
 
                      PART III--SALES AND EXCHANGES
 
[Sec. 632. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 214; Dec. 30, 1969, 
Pub. L. 91-172, title VIII, Sec. 803(d)(4), 83 Stat. 684, related to tax 
in case of sale of oil and gas properties.


                        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.
