FEDERAL · 26 U.S.C. · Chapter 1
Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
Current through Pub. L. 119-102
Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
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26 U.S.C. § 462 (Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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230 F.2d 722 (Fifth Circuit, 1956)
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Pennzoil-Quaker State Co. v. United States
511 F.3d 1365 (Federal Circuit, 2008)
Associated Dry Goods Corp. v. United States
194 F. Supp. 67 (D. Maryland, 1961)
Editorial Notes
Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.
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.