26 USC § 76 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
---
identifier: "/us/usc/t26/s76"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 76 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "76"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "II"
part_name: "ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 76. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
Section, , , related to inclusion in gross of all income derived from mortgages made, or obligations issued, by a joint-stock land bank.