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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter E - Accounting Periods and Methods of Accounting
Part II - Methods of Accounting
Subpart B - Taxable Year for Which Items of Gross Income Included
Sec. 452 - Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
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| 26 U.S.C. § 452 (2016) |
| [§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 Repealed.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. |
|
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 PROVISIONFor 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. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter E - Accounting Periods and Methods of Accounting PART II - METHODS OF ACCOUNTING Subpart B - Taxable Year for Which Items of Gross Income Included Sec. 452 - Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134 |
| section 452 |
| 2016 |
| January 6, 2017 |
| No |
| repealed |
| 69 Stat. 134 |
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