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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle A  » Chapter 1  » Subchapter E  » I.R.C. 452

I.R.C. 452
Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134

Current through February 18, 2024 (Pub. L. 118-39)


§ 451 « Browse » § 453

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I.R.C. § 452.  Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134

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 Repealed.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

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.


Section Information

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.


Regulations for I.R.C. 452 (Return to Top)

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