26 U.S.C. · Internal Revenue Code
26 U.S.C. § 373

Repealed. Pub. L. 94-455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773

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

26 U.S.C. § 373 — Repealed. Pub. L. 94-455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773

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A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART IV - REPEALED Sec. 373 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 From the U.S. Government Publishing Office, www.gpo.gov

[§373. Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 123; June 29, 1956, ch. 463, §3, 70 Stat. 403, related to loss not recognized in certain railroad reorganizations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective for 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.

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