26 USC § 1347 - Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
---
identifier: "/us/usc/t26/s1347"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1347 - Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1347"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "Q"
subchapter_name: "Readjustment of Tax Between Years and Special Limitations"
part_number: "VI"
part_name: "REPEALED]"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1347. Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
Section, acts , ; , , ; , , , related to claims against the United States involving acquisition of property.
## Statutory Notes and Related Subsidiaries
### Savings Provision
> “Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after
>
> , would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed.”
, , , provided that: