---
kind: "section"
citation: "26 U.S.C. § 1315"
title: "26"
title_heading: "Internal Revenue Code"
number: "1315"
heading: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1315"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter Q — Readjustment of Tax Between Years and Special Limitations"
  - "Part II — Mitigation of Effect of Limitations and Other Provisions"
---

# [§1315. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to effective date of this part.

### Statutory Notes and Related Subsidiaries

### 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.