26 USC § 188 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
---
identifier: "/us/usc/t26/s188"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 188 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "188"
section_name: "Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]"
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status: "repealed"
---
# [§ 188. Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
Section, added , , ; amended , , ; –(3), , , related to amortization of certain expenditures for child care facilities.
## Statutory Notes and Related Subsidiaries
### Savings Provision
For provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .