2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter H - Banking Institutions (§§ 581 - 601)
Part I - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS (§§ 581 - 586)
Section 586 - Repealed. Pub. L. 99-514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter H - Banking Institutions
PART I - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
Sec. 586 - Repealed. Pub. L. 99-514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378
Containssection 586
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionrepealed
Statutes at Large References83 Stat. 618
90 Stat. 1834
100 Stat. 2378
Public Law ReferencesPublic Law 91-172, Public Law 94-455, Public Law 99-514

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RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS - 26 U.S.C. § 586 (2012)
[§586. Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378]

Section, added Pub. L. 91–172, title IV, §431(a), Dec. 30, 1969, 83 Stat. 618; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to reserves for losses on loans of small business investment companies, etc.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1986, see section 901(e) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 166 of this title.

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