26-U.S.C.-1347

[§1347 – Repealed. Pub. L. 94-455, Title Xix, §1951(B)(12)(A), Oct. 4, 1976, 90 Stat. 1840]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter Q > Part Vi – Section 1347

Details

• Reference: Section 1347
• Legend: [§1347 – Repealed. Pub. L. 94-455, Title Xix, §1951(B)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
• USCode Year: 2013

Provision Content

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.

Savings Provision

Pub. L. 94–455, title XIX, §1951(b)(12)(B), Oct. 4, 1976, 90 Stat. 1840, provided that: Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after December 31, 1976, would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1314 in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-1311 in the Legal Encyclopedia: Tax Liability

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Part II – Mitigation of Effect of Limitations and Other Provisions in the Legal Encyclopedia: Taxation

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26-U.S.C.-1311 in the Legal Encyclopedia: Liability

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