CARVIEW |
Select Language
HTTP/2 200
server: nginx
date: Wed, 08 Oct 2025 03:41:26 GMT
content-type: text/html; charset=utf-8
last-modified: Tue, 23 Sep 2025 21:52:27 GMT
vary: Accept-Encoding
etag: W/"68d3169b-7355"
expires: Thu, 09 Oct 2025 03:41:26 GMT
cache-control: max-age=86400
x-frame-options: SAMEORIGIN
x-content-type-options: nosniff
strict-transport-security: max-age=31536000
x-xss-protection: 1; mode=block
content-security-policy: frame-src https: 'self'; frame-ancestors 'self';
content-encoding: gzip
26 U.S. Code § 615 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779] | U.S. Code | US Law | LII / Legal Information Institute
Skip to main content
Quick search by citation:
26 U.S. Code § 615 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211; July 6, 1960, Pub. L. 86–594, § 1, 74 Stat. 333; Sept. 12, 1966, Pub. L. 89–570, § 2(a), 80 Stat. 763; Dec. 30, 1969, Pub. L. 91–172, title V, § 504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.