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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 1331

Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 1331 — Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART IV - REPEALED Secs. 1331 to 1337 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 From the U.S. Government Publishing Office, www.gpo.gov

[§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]

Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries. Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries. Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits. Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property. Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section 1333. Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property. Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Pub. L. 94–455, title XIX, §1901(a)(145)(B), Oct. 4, 1976, 90 Stat. 1788, provided that: "The repeal by subparagraph (A) [repealing sections 1331 to 1337 of this title] shall apply with respect to war loss recoveries in taxable years beginning after December 31, 1976".

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-72FEA3
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Citation
26 U.S.C. § 1331
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The statutory text of 26 U.S.C. § 1331 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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