26 USC 373: Repealed. Pub. L. 94-455, title XIX, ยง1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 373: Repealed. Pub. L. 94-455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 Text contains those laws in effect on January 15, 2013
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART IV-REPEALED

[§373. Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 123 ; June 29, 1956, ch. 463, §3, 70 Stat. 403 , related to loss not recognized in certain railroad reorganizations.

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.