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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · [PART IV— REPEALED] · § 771 to 777

§ 771 to 777. Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]

352 words·~2 min read·/usc/title-26/section-771-to-777

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Pub. L. 114–74, title XI, § 1101(b)(1) , Nov. 2, 2015 , 129 Stat. 625 ] Section 771, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1002 , related to application of subchapter to electing large partnerships. A prior section 771, act Aug. 16, 1954, ch. 736 , 68A Stat. 253 , related to the effective date for this subchapter, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(94) , Oct. 4, 1976 , 90 Stat. 1780 . Section 772, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1002 ; amended Pub. L. 109–58, title XIII, § 1322(a)(3)(I) , (J), Aug. 8, 2005 , 119 Stat. 1012 , related to simplified flow-through for partners of electing large partnerships.
Section 773, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1004 , related to computations of taxable income at partnership level of electing large partnerships. Section 774, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1005 ; amended Pub. L. 105–206, title VI, § 6012(c) , July 22, 1998 , 112 Stat. 819 , related to other modifications of electing large partnerships. Section 775, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1006 ; amended Pub. L. 106–170, title V, § 532(c)(2)(G) , Dec. 17, 1999 , 113 Stat. 1930 , defined “electing large partnership”.
Section 776, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1007 , related to special rules for electing large partnerships holding oil and gas properties. Section 777, added Pub. L. 105–34, title XII, § 1221(a) , Aug. 5, 1997 , 111 Stat. 1008 , related to regulations under this part.
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16 references not yet in our index
  • 129 Stat. 625
  • Pub. L. 105-34
  • 111 Stat. 1002
  • Pub. L. 94-455
  • 90 Stat. 1780
  • Pub. L. 109-58
  • 119 Stat. 1012
  • 111 Stat. 1004
  • 111 Stat. 1005
  • Pub. L. 105-206
  • 112 Stat. 819
  • 111 Stat. 1006
  • Pub. L. 106-170
  • 113 Stat. 1930
  • 111 Stat. 1007
  • 111 Stat. 1008
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cites case law
§ 771 to 777
Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]
Stat.129 Stat. 625
Pub. L.Pub. L. 105-34
Stat.111 Stat. 1002
Pub. L.Pub. L. 94-455
Stat.90 Stat. 1780
Cites 17 · showing 6Cited by 0 across 0 sources
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