Internal Revenue Code · 26 U.S.C.
§ 4. Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558
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. § 4
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- Repealed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 4 Code sections and 15 other regulations
- Regulations
- 5 issued under this section
Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558
Regulations under this section
Treasury regulations (26 CFR) issued under § 4
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 4 Code sections
- § 139D(c)(2) Indian health care benefits
- § 3305(e) Applicability of State law
- § 3306(l) Definitions
- § 7701(p)(8) Definitions
Cited in 15 regulations not issued under it
- § 1.3-1 Application of optional tax.
- § 1.46-3 Qualified investment.
- § 1.162-22 Treble damage payments under the antitrust laws.
- § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- § 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- § 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971.
- § 1.172-3 Net operating loss in case of a taxpayer other than a corporation.
- § 1.444-1T Election to use a taxable year other than the required taxable year (temporary).
- § 1.563-3 Dividends considered as paid on last day of taxable year.
- § 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- § 301.6058-1 Information required in connection with certain plans of deferred compensation.
- § 301.6114-1 Treaty-based return positions.
- § 301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
- § 301.9100-10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
- § 301.9100-11T Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part I TAX ON INDIVIDUALS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964, Pub. L. 88–272, title II, § 232(f)(1), title III, § 301(b)(1), (3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91–172, title VIII, § 802(c)(1)–(3), 83 Stat. 677, 678; Dec. 10, 1971, Pub. L. 92–178, title III, § 301(b), 85 Stat. 520, related to rules for optional tax.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.