Skip to content
LexBuild

26 USC § 7239 - Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816] 

---
identifier: "/us/usc/t26/s7239"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7239 - Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7239"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]"
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status: "repealed"
---

# [§ 7239. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]

Section, , , related to violations regarding the selling of unstamped white phosphorus matches and the use of insufficient stamps.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective on first day of first month which begins more than 90 days after , see , set out as an Effective Date of 1976 Amendment note under .