26-U.S.C.-452
[§452 – Repealed. June 15, 1955, Ch. 143, §1(A), 69 Stat. 134]
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart B > Section 452
Details
- Reference: Section 452
- Legend: [§452 – Repealed. June 15, 1955, Ch. 143, §1(A), 69 Stat. 134]
- USCode Year: 2013
Provision Content
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-424 in the Legal Encyclopedia: Income Taxes
In this entry about 26-U.S.C.-424, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-451 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-451, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-452 in the Legal Encyclopedia: Accounting
In this entry about 26-U.S.C.-452, find legal reference material, bibliographies and premiere content related to accounting in the American Encyclopedia of Law, presenting a comprehensive view of the United States accounting-specific issues, written by authorities in the field.
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