Internal Revenue Code · 26 U.S.C.
§ 177. Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 177
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 2 other regulations
Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 2 regulations not issued under it
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
Nearby sections
- § 174 Amortization of research and experimental expenditures
- § 174A Domestic research or experimental expenditures
- § 175 Soil and water conservation expenditures; endangered species recovery expenditures
- § 176 Payments with respect to employees of certain foreign corporations
- § 177 Repealed
- § 178 Amortization of cost of acquiring a lease
- § 179 Election to expense certain depreciable business assets
- § 179A Repealed
- § 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added June 29, 1956, ch. 464, § 4(a), 70 Stat. 406; amended Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834, related to deductions for trademark and trade name expenditures.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 99–514, title II, § 241(c), Oct. 22, 1986, 100 Stat. 2181, provided that:
“(1) In general.— Except as provided in paragraph (2), the amendments made by this section [amending sections 312 and 1016 of this title and repealing this section] shall apply to expenditures paid or incurred after December 31, 1986.“(2) Transitional rule.— The amendments made by this section shall not apply to any expenditure incurred—“(A) pursuant to a binding contract entered into before March 2, 1986, or“(B) with respect to the development, protection, expansion, registration, or defense of a trademark or trade name commenced before March 2, 1986, but only if not less than the lesser of $1,000,000 or 5 percent of the aggregate cost of such development, protection, expansion, registration, or defense has been incurred or committed before such date.The preceding sentence shall not apply to any expenditure with respect to a trademark or trade name placed in service after December 31, 1987.”