Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
About This Law
/us/usc/t26/s6162
Title
26 — Internal Revenue Code
Chapter
STF/CH62
Release
119-84
Release Date
2026-04-17
Section Text
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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 763, provided for an extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal effective on first day of month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.
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