FEDERAL · 26 U.S.C. · Chapter 1
Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
26 U.S.C. § 452
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterE
PartII
Current throughPub. L. 119-99
This text of 26 U.S.C. § 452 (Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 452.
Text
Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
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Related
Maryland Savings-Share Insurance v. United States
644 F.2d 16 (Court of Claims, 1981)
Editorial Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 3 of act June 15, 1955, set out as an Effective Date of 1955 Amendment note under section 381 of this title.
Savings Provision
For provisions concerning increase in tax in any taxable year ending on or before June 15, 1955 by reason of enactment of act June 15, 1955, see section 4 of act June 15, 1955, set out as a note under section 381 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 3 of act June 15, 1955, set out as an Effective Date of 1955 Amendment note under section 381 of this title.
Savings Provision
For provisions concerning increase in tax in any taxable year ending on or before June 15, 1955 by reason of enactment of act June 15, 1955, see section 4 of act June 15, 1955, set out as a note under section 381 of this title.
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Bluebook (online)
26 U.S.C. § 452, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/452.