Where do I find US federal treasury or IRS regulations that were repealed long ago? Specifically, I am looking for Chapter 26 IRS 47.4361 et seq related to the former federal conveyance tax on real property. All current sites list chapter 26 but skip section 47 because it was repealed way back in 1967.
Are you sure on the repeal date? The 1988 printing of the C.F.R.s has … something. Google has a couple of older editions, but getting back to 1967 wasn’t immediately obvious.
For a fuller history, I’d recommend Lexis or Westlaw, but neither are free.
I cannot locate the original IRC section, but this page has an old Revenue ruling related to that section that gives the wording of what was in the regulation.
http://www.timbertax.org/research/revenuerulings/miscellaneous/68-204/
Hope that helps.
You might want to try a Federal Depository Library. A lot of universities qualify, and iirc one of the conditions is they have to let the general public use it. Do call them first to verify.
Legal Bitstream is a pretty decent free resource for tax law research. You’ll have to search around to see if you can find the specific cite you’re looking for.