26 USC 462: Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
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26 USC 462: Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134 Text contains those laws in effect on July 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter E-Accounting Periods and Methods of AccountingPART II-METHODS OF ACCOUNTINGSubpart C-Taxable Year for Which Deductions Taken
Jump To: MiscellaneousSavings Provision

[§462. Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134 ]

Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.


Statutory Notes and Related Subsidiaries

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.