26 USC 592: Repealed. Pub. L. 94-455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778
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26 USC 592: Repealed. Pub. L. 94-455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter H-Banking InstitutionsPART II-MUTUAL SAVINGS BANKS, ETC.
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[§592. Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 205 , authorized a deduction by mutual savings banks for repayment of loans made before Sept. 1, 1951, by the United States or any agency or instrumentality thereof, or any mutual fund established under the authority of the laws of any State.


Statutory Notes and Related Subsidiaries

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.