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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 4— TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS · [CHAPTER 5— REPEALED] · § 1491, 1492

§ 1491, 1492. Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

171 words·~1 min read·/usc/title-26/section-1491-1492

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Pub. L. 105–34, title XI, § 1131(a) , Aug. 5, 1997 , 111 Stat. 978 ] Section 1491, acts Aug. 16, 1954, ch. 736 , 68A Stat. 365 ; Oct. 4, 1976 , Pub. L. 94–455, title X, § 1015(a) , 90 Stat. 1617 ; Nov. 6, 1978 , Pub. L. 95–600, title VII, § 701(u)(14)(A) , 92 Stat. 2919 ; Aug. 20, 1996 , Pub. L. 104–188, title I, § 1907(b)(1) , 110 Stat. 1916 , imposed tax on transfers to avoid income tax. Section 1492, acts Aug. 16, 1954, ch. 736 , 68A Stat. 365 ; Jan. 12, 1971 , Pub. L. 91–681, § 1(b) , 84 Stat. 2066 ;
Oct. 4, 1976 , Pub. L. 94–455, title X, § 1015(b) , title XIX, § 1906(b)(13)(A), 90 Stat. 1618 , 1834; Nov. 6, 1978 , Pub. L. 95–600, title VII, § 701(u)(14)(B) , 92 Stat. 2919 ; July 18, 1984 , Pub. L. 98–369, div. A, title I, § 131(f)(1) , 98 Stat. 665 , related to nontaxable transfers.
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13 references not yet in our index
  • Pub. L. 105-34
  • 111 Stat. 978
  • Pub. L. 94-455
  • 90 Stat. 1617
  • Pub. L. 95-600
  • 92 Stat. 2919
  • Pub. L. 104-188
  • 110 Stat. 1916
  • Pub. L. 91-681
  • 84 Stat. 2066
  • 90 Stat. 1618
  • Pub. L. 98-369
  • 98 Stat. 665
Citation graph
cites case law
§ 1491, 1492
Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
Pub. L.Pub. L. 105-34
Stat.111 Stat. 978
Pub. L.Pub. L. 94-455
Stat.90 Stat. 1617
Pub. L.Pub. L. 95-600
Cites 13 · showing 5Cited by 0 across 0 sources
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