Skip to content
LexBuild

26 USC § 1494 - Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978] 

---
identifier: "/us/usc/t26/s1494"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1494 - Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1494"
section_name: "Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]"
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chapter_name: "REPEALED]"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status: "repealed"
---

# [§ 1494. Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Section, acts , ; ,  (b)(13)(A), ; , , ; , , , provided for payment and collection of the tax imposed under .