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► 26 U.S.C. § 583 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 583
Repealed. Pub. L. 94-455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-B376EA
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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SURTAXES Subchapter H - Banking Institutions PART I - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS Sec. 583 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778 From the U.S. Government Publishing Office, www.gpo.gov

[§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 Repealed.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.

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The statutory text of 26 U.S.C. § 583 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code — 26 U.S.C. § 583