Dennis Nicholls
Senior HTF Member
We've got the USCS books here at work. It appears that both the sections from 26 USC and 18 USC were repealed many years ago because they don't even have historical notes about them. Usually you get notes such as "section xx repealed by the XYZ bill passed by Congress in 1973". I'd have to spend an afternoon in a good-sized law library to research the history. But as a guess - and only a guess - the missing sections from 26 USC appear to fit into the topic of tax on gain/loss of property, and from 18 USC into the topic of arson (!). Perhaps he burned down a building and took the loss off his income tax? Only sheer conjecture on my part.