Internal Revenue Code · 26 U.S.C.
§ 76. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
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. § 76
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- Repealed
Repealed.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, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Nearby sections
- § 72 Annuities; certain proceeds of endowment and life insurance contracts
- § 73 Services of child
- § 74 Prizes and awards
- § 75 Dealers in tax-exempt securities
- § 76 Repealed
- § 77 Commodity credit loans
- § 78 Gross up for deemed paid foreign tax credit
- § 79 Group-term life insurance purchased for employees
- § 80 Restoration of value of certain securities
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 25, related to inclusion in gross of all income derived from mortgages made, or obligations issued, by a joint-stock land bank.