26 USC § 6158 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
---
identifier: "/us/usc/t26/s6158"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6158 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6158"
section_name: "Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]"
chapter_number: 62
chapter_name: "TIME AND PLACE FOR PAYING TAX"
subchapter_number: "A"
subchapter_name: "Place and Due Date for Payment of Tax"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6158. Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
Section, added , , ; amended , , , related to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970.
## Statutory Notes and Related Subsidiaries
### Savings Provision
For provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .