26 USC 188 - Repealed. Pub. L. 101508, title XI, 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388520]

Section, added Pub. L. 92–178, title III, § 303(a), Dec. 10, 1971, 85 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–30, title IV, § 402(a)(1)(3), May 23, 1977, 91 Stat. 155, related to amortization of certain expenditures for child care facilities.