Internal Revenue Code · 26 U.S.C.
§ 7265. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815
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. § 7265
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter B Other Offenses
Nearby sections
- § 7261 Representation that retailers’ excise tax is excluded from price of article
- § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
- § 7263 Repealed
- § 7264 Repealed
- § 7265 Repealed
- § 7266 Repealed
- § 7267 Repealed
- § 7268 Possession with intent to sell in fraud of law or to evade tax
- § 7269 Failure to produce records
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided penalties for offenses relating to oleomargarine or adulterated butter operations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.