26 USC 1238 - Repealed. Pub. L. 101508, title XI, 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388521]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(b)(3)(K), 1951 (c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.
