26 USC § 1321 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
---
identifier: "/us/usc/t26/s1321"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1321 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1321"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "Q"
subchapter_name: "Readjustment of Tax Between Years and Special Limitations"
part_number: "III"
part_name: "REPEALED]"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1321. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
Section, , , related to involuntary liquidation of LIFO inventories.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective for taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .