Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 214]; Dec. 30, 1969, [Pub. L. 91–172, title VIII, § 803(d)(4)], [83 Stat. 684], related to tax in case of sale of oil and gas properties.
Effective Date of Repeal
Repeal effective for 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.