§583 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]

4 cases·1 followed·3 cited—25% support

Statute Text — 26 U.S.C. §583

[§ 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 Repealed.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 RepealRepeal 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.

4 Citing Cases

Nestlé Purina Petcare Co. v. Commissioner 594 F.3d 968 · Cir.

Novelart Manufacturing Co. v. Commissioner 52 T.C. 794 · 1969

Hess v. Commissioner 7 T.C. 333 · 1946

Nestle Purina Petcare Co. v. CIR · Cir.