Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter Q— Readjustment of Tax Between Years and Special Limitations · § 1347

§ 1347. Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]

128 words·~1 min read·/usc/title-26/section-1347

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 349; Sept. 2, 1958, Pub. L. 85–866, title I, § 61(a), 72 Stat. 1648; Dec. 30, 1969, Pub. L. 91–172, title VIII, § 803(d)(5), 83 Stat. 684, related to claims against the United States involving acquisition of property.
Connections4 cite this
8 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 349
  • Pub. L. 85–866, title I, § 61(a)
  • 72 Stat. 1648
  • Pub. L. 91–172, title VIII, § 803(d)(5)
  • 83 Stat. 684
  • Pub. L. 94–455, title XIX, § 1951(b)(12)(B)
  • 90 Stat. 1840
Citation graph
cites case law
§ 1347
Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
Stat.×4
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 349
Pub. L.Pub. L. 85–866, title I, § 61(a)
Stat.72 Stat. 1648
Pub. L.Pub. L. 91–172, title VIII, § 803(d)(5)
Cites 8 · showing 5Cited by 4 across 1 source
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.