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26 USC § 189 - Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355] 

---
identifier: "/us/usc/t26/s189"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 189 - Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "189"
section_name: "Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]"
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status: "repealed"
---

# [§ 189. Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]

Section, added , , ; amended , , ; , (b), , ; –(d), , , 432; , , ; , title VII, § 712(c), , , 947, related to amortization of real property construction period interest and taxes.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

If any interest costs incurred after , are attributable to costs incurred before , the repeal of this section is applicable to such interest costs only to the extent such interest costs are attributable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in applying this section (as in effect before its repeal) or, if applicable, section 266 of such Code, see , set out as an Effective Date note under .

Repeal applicable to costs incurred after , in taxable years ending after such date, except as otherwise provided, see , set out as an Effective Date note under .