26 USC § 191 - Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
---
identifier: "/us/usc/t26/s191"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 191 - Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "191"
section_name: "Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]"
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status: "repealed"
---
# [§ 191. Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
Section, added , , ; amended , (2), (7), , ; , , ; , , , related to amortization of certain rehabilitation expenditures for certified historic structures.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to expenditures incurred after , in taxable years ending after such date, with exceptions, see , set out as an Effective Date of 1981 Amendment note under .