2020 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Sec. 583 - Repealed.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

Download PDF
Citation 26 U.S.C. § 583 (2020)
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 Repealed.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, 2018 Edition, Supplement 2, 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Sec. 583 - Repealed.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 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition repealed
Statutes at Large References 90 Stat. 1778
Public Law References Public Law 94-455
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.