---
kind: "section"
citation: "26 U.S.C. § 1494"
title: "26"
title_heading: "Internal Revenue Code"
number: "1494"
heading: "Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1494"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 5 — Repealed"
---

# [§1494. Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978 — repealed]



## Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906 (b)(13)(A), 90 Stat. 1834; July 18, 1984, Pub. L. 98–369, div. A, title I, § 131(f)(2), 98 Stat. 665; Aug. 20, 1996, Pub. L. 104–188, title I, § 1902(a), 110 Stat. 1909, provided for payment and collection of the tax imposed under section 1491 of this title.