26 USC § 187 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
---
identifier: "/us/usc/t26/s187"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 187 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "187"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VI"
part_name: "ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 187. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
Section, added , , ; amended , , , provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term “certified coal mine safety equipment”, and special rules applicable to the amortization deduction.
## 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 .