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26 U.S.C. 452: Repealed. June 15, 1955, ch. 143, § 1(a) , 69 Stat. 134Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective DateSavings Provision

§452. Repealed. June 15, 1955, ch. 143, § 1(a) , 69 Stat. 134

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.