26 USC 583: Repealed. Pub. L. 94-455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
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26 USC 583: Repealed. Pub. L. 94-455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778 Text contains those laws in effect on November 22, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter H-Banking InstitutionsPART I-RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
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[§583. Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 202 , related to deductions by certain taxpayers of dividends paid to the United States or any instrumentality thereof exempt from Federal income taxes on the preferred stock of the corporation owned by the United States or such instrumentality.


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.