26 USC § 4 - Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
---
identifier: "/us/usc/t26/s4"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4 - Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4"
section_name: "Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "A"
subchapter_name: "Determination of Tax Liability"
part_number: "I"
part_name: "TAX ON INDIVIDUALS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 4. Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
Section, acts , ; , , title III, § 301(b)(1), (3), , 140; , –(3), , 678; , , , related to rules for optional tax.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .