§373 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
6 cases·6 cited
Statute Text — 26 U.S.C. §373
[§ 373. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 123; June 29, 1956, ch. 463, § 3, 70 Stat. 403, related to loss not recognized in certain railroad reorganizations. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective for 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.
6 Citing Cases
§ 373(a); • One count of use of interstate commerce facilities with the intent to commit murder-for-hire under 18 U.S.C. § 1958(a); • Three counts of making or presenting false claims to a United States department or agency, under 18 U.S.C. § 287, for filing false income tax refund claims with the IRS for 2005, 2006, and 2007, respectively. On Augu