[§ 615. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88),
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211;
July 6, 1960
, Pub. L. 86–594, § 1, 74 Stat. 333; Sept. 12, 1966
, Pub. L. 89–570, § 2(a), 80 Stat. 763; Dec. 30, 1969
, Pub. L. 91–172, title V, § 504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.Effective Date of Repeal
Repeal effective with respect to taxable years beginning after
Dec. 31, 1976
, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.