---
kind: "section"
citation: "26 U.S.C. § 7239"
title: "26"
title_heading: "Internal Revenue Code"
number: "7239"
heading: "Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7239"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter A — Crimes"
  - "Part II — Penalties Applicable to Certain Taxes"
---

# [§7239. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 861, related to violations regarding the selling of unstamped white phosphorus matches and the use of insufficient stamps.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.