2018 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Sec. 452 - Repealed.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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Citation 26 U.S.C. § 452 (2018)
Section Name [§452. Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134]
Repeal Summary

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.

Editorial Notes 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 PROVISION

For 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.

Publication Title United States Code, 2018 Edition, 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 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Sec. 452 - Repealed.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
Contains section 452
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition repealed
Statutes at Large References 69 Stat. 134
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