26 USC 373: Repealed. Pub. L. 94-455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
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26 USC 373: Repealed. Pub. L. 94-455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART IV-REPEALED
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[§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 Repealed.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.