U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter E - Accounting Periods and Methods of Accounting PART II - METHODS OF ACCOUNTING Subpart C - Taxable Year for Which Deductions Taken Sec. 462 - Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134 From the U.S. Government Publishing Office, www.gpo.gov
[§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 Repealed.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.