2016 US Code
Title 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Sec. 583 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778

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Citation 26 U.S.C. § 583 (2016)
Section Name [§583. Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
Repeal Summary

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 202, related to deductions by certain taxpayers of dividends paid to the United States or any instrumentality thereof exempt from Federal income taxes on the preferred stock of the corporation owned by the United States or such instrumentality.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal effective with respect to 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.

Publication Title United States Code, 2012 Edition, Supplement 4, 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 H - Banking Institutions
PART I - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
Sec. 583 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
Contains section 583
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition repealed
Statutes at Large Reference 90 Stat. 1778
Public Law References Public Law 94-455
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