26 USC § 1493 - Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
---
identifier: "/us/usc/t26/s1493"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1493 - Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1493"
section_name: "Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]"
chapter_number: 5
chapter_name: "REPEALED]"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1493. Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
Section, , , defined foreign trust.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1966 Amendment note under .