26 USC § 7233 - Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
---
identifier: "/us/usc/t26/s7233"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7233 - Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7233"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "A"
subchapter_name: "Crimes"
part_number: "II"
part_name: "PENALTIES APPLICABLE TO CERTAIN TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 7233. Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
Section, , , related to failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective on 90th day after , see section 1952() of , set out as an Effective Date note under , Agriculture.