2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter Q - Readjustment of Tax Between Years and Special Limitations (§§ 1301 - 1351)
Part IV - REPEALED (§§ 1331 - 1337)
Section 1331 to 1337 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
View MetadataPublication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART IV - REPEALED Secs. 1331 to 1337 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 |
Contains | sections 1331 to 1337 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | repealed |
Statutes at Large Reference | 90 Stat. 1788 |
Public Law Reference | Public Law 94-455 |
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Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries.
Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries.
Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits.
Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property.
Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section 1333.
Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property.
Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.
Effective Date of RepealSection 1901(a)(145)(B) provided that: “The repeal by subparagraph (A) [repealing sections 1331 to 1337 of this title] shall apply with respect to war loss recoveries in taxable years beginning after December 31, 1976”.
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