§586 — Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]

11 cases·3 overruled·8 cited

Statute Text — 26 U.S.C. §586

[§ 586. Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378] Section, added Pub. L. 91–172, title IV, § 431(a), Dec. 30, 1969, 83 Stat. 618; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to reserves for losses on loans of small business investment companies, etc. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1986, see section 901(e) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 166 of this title.

11 Citing Cases

Lara v. Trominski 216 F.3d 487 · Cir.

Lara-Resendez v. INS · Cir.

United States v. Gary France 782 F.3d 820 · Cir.

Smith v. Commissioner 82 T.C. 705 · 1984

Lilly v. Commissioner 45 T.C. 168 · 1965

Thompson v. Commissioner 15 T.C. 609 · 1950

In Re South Beach Securities, Inc. 606 F.3d 366 · Cir.

Scattered Corporatio v. William Nea · Cir.

Listecki Ex Rel. Archdiocese of Milwaukee Catholic Cemetery Perpetual Care Trust v. Official Committee of Unsecured Creditors 780 F.3d 731 · Cir.

Official Committee of Unsecure v. Rudolph Randa · Cir.

United States v. Carroll 667 F.3d 742 · Cir.

§586 — Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]

11 Citing Cases

New cases, delivered.