26 U.S.C. § 462 (2024)
This is the official text of 26 U.S.C. § 462 (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Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
Official statutory text
[§462. Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134]
Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.
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.
Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.
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.
Status: repealed · Read it on the official government site
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