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26 U.S.C. § 1315

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Nearby sections (25 sections)
  1. 1291 · Interest on tax deferral
  2. 1293 · Current taxation of income from qualified electing funds
  3. 1294 · Election to extend time for payment of tax on undistributed…
  4. 1295 · Qualified electing fund
  5. 1296 · Election of mark to market for marketable stock
  6. 1297 · Passive foreign investment company
  7. 1298 · Special rules
  8. 1301 · Averaging of farm income
  9. 1311 · Correction of error
  10. 1312 · Circumstances of adjustment
  11. 1313 · Definitions
  12. 1314 · Amount and method of adjustment
  13. 1315 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4,…
  14. 1321 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4,…
  15. 1331 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4,…
  16. 1341 · Computation of tax where taxpayer restores substantial amount…
  17. 1342 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4,…
  18. 1346 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4,…
  19. 1347 · Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4,…
  20. 1348 · Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95…
  21. 1351 · Treatment of recoveries of foreign expropriation losses
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  23. 1353 · Notional shipping income
  24. 1354 · Alternative tax election; revocation; termination
  25. 1355 · Definitions and special rules
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