[§ 191. Repealed. Pub. L. 97–34, title II, § 212(d)(1),
Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
Notes
Section, added Pub. L. 94–455, title XXI, § 2124(a)(1),
Oct. 4, 1976
, 90 Stat. 1916; amended Pub. L. 95–600, title VII, § 701(f)(1), (2), (7), Nov. 6, 1978
, 92 Stat. 2900–2902; Pub. L. 96–222, title I, § 107(a)(1)(E)(ii), Apr. 1, 1980
, 94 Stat. 222; Pub. L. 96–541, § 2(a), Dec. 17, 1980
, 94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures.Effective Date of Repeal
Repeal applicable to expenditures incurred after
Dec. 31, 1981
, in taxable years ending after such date, with exceptions, see section 212(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 46 of this title.