Internal Revenue Code:(Sec. 36. Repealed. Pub. L. 95-30, title I, Sec. 101(d)(3), May 23, 1977, 91 Stat. 133)
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART IV - CREDITS AGAINST TAX
Subpart C - Refundable Credits
Statute
(Sec. 36. Repealed. Pub. L. 95-30, title I, Sec. 101(d)(3), May 23,
1977, 91 Stat. 133)
Miscellaneous
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 15; Oct. 4, 1976,
Pub. L. 94-455, title V, Sec. 501(b)(2), title X, Sec. 1011(c),
title XIX, Sec. 1901(b)(1)(A), 90 Stat. 1558, 1611, 1790, directed
that credits provided by section 32 not be allowed if an individual
elects under section 144 to take standard deduction.
EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after Dec. 31, 1976,
see section 106(a) of Pub. L. 95-30, set out as an Effective Date
of 1977 Amendment note under section 1 of this title.


