26 U.S.C. § 188
Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
[§ 188. Repealed. Pub. L. 101–508, title XI, § 11801(a)(13) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
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Cited by 5
- 26 CFR § 1.188-1 — Amortization of certain expenditures for qualified on-the-job training and child care facilities.
- 26 CFR § 1.419-1T — Treatment of welfare benefit funds. (Temporary)
- 26 CFR § 1.642(f)-1 — Amortization deductions.
- 26 U.S.C. § 119 — Meals or lodging furnished for the convenience of the employer
- 26 U.S.C. § 223 — Health savings accounts
Nearby sections (25 sections)
- 179B · Deduction for capital costs incurred in complying with…
- 179C · Election to expense certain refineries
- 179D · Energy efficient commercial buildings deduction
- 179E · Election to expense advanced mine safety equipment
- 180 · Expenditures by farmers for fertilizer, etc.
- 181 · Treatment of certain qualified productions
- 182 · Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100…
- 183 · Activities not engaged in for profit
- 184 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5,…
- 185 · Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100…
- 186 · Recoveries of damages for antitrust violations, etc.
- 187 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976,…
- 188 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5,…
- 189 · Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986,…
- 190 · Expenditures to remove architectural and transportation barriers…
- 191 · Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95…
- 192 · Contributions to black lung benefit trust
- 193 · Tertiary injectants
- 194 · Treatment of reforestation expenditures
- 194A · Contributions to employer liability trusts
- 195 · Start-up expenditures
- 196 · Deduction for certain unused business credits
- 197 · Amortization of goodwill and certain other intangibles
- 198 · Expensing of environmental remediation costs
- 198A · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec.…