26 U.S.C. § 184

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 184 - Repealed

26 U.S.C. § 184

Pub. L. 101-508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520]

Section, added Pub. L. 91-172, title VII, §705(a), Dec. 30, 1969, 83 Stat. 670; amended Pub. L. 93-625, §3(b), Jan. 3, 1975, 88 Stat. 2109; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to amortization of certain railroad rolling stock.

STATUTORY NOTES AND RELATED SUBSIDIARIES

SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.

stock

The term "stock" includes shares in an association, joint-stock company, or insurance company.