Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
About This Law
/us/usc/t26/s270
Title
26 — Internal Revenue Code
Chapter
STA/CH1
Release
119-84
Release Date
2026-04-17
Section Text
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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 81, related to the limitation on deductions allowable to certain individuals. See section 183 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1969, see section 213(d) of Pub. L. 91–172, set out as an Effective Date note under section 183 of this title.
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