Internal Revenue Code · 26 U.S.C.
§ 7515. Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
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. § 7515
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Regulations
- 1 issued under this section
Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
Regulations under this section
Treasury regulations (26 CFR) issued under § 7515
Where it sits in the Code
Nearby sections
- § 7511 Repealed
- § 7512 Separate accounting for certain collected taxes, etc.
- § 7513 Reproduction of returns and other documents
- § 7514 Authority to prescribe or modify seals
- § 7515 Repealed
- § 7516 Supplying training and training aids on request
- § 7517 Furnishing on request of statement explaining estate or gift valuation
- § 7518 Tax incentives relating to merchant marine capital construction funds
- § 7519 Required payments for entities electing not to have required taxable year
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 87–870, § 3(a)(1), Oct. 23, 1962, 76 Stat. 1160, authorized Secretary, within his discretion and upon written request, to make special statistical studies and compilations from any information received by compliance with this title, such studies were authorized to be made jointly with party or parties requesting them and transcripts to be made available to requesting party for a fee.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6103 of this title.