26 U.S.C. § 1331 (2024)
This is the official text of 26 U.S.C. § 1331 (2024), part of Federal (US Code)’s United States Code — the codified general and permanent federal statutes of the United States, organized into more than 50 numbered titles by subject.
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Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
Official statutory text
[§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries.
Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries.
Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits.
Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property.
Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section 1333.
Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property.
Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 94–455, title XIX, §1901(a)(145)(B), Oct. 4, 1976, 90 Stat. 1788, provided that: "The repeal by subparagraph (A) [repealing sections 1331 to 1337 of this title] shall apply with respect to war loss recoveries in taxable years beginning after December 31, 1976".
Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries.
Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries.
Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits.
Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property.
Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section 1333.
Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property.
Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 94–455, title XIX, §1901(a)(145)(B), Oct. 4, 1976, 90 Stat. 1788, provided that: "The repeal by subparagraph (A) [repealing sections 1331 to 1337 of this title] shall apply with respect to war loss recoveries in taxable years beginning after December 31, 1976".
Status: repealed · Read it on the official government site
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