Editorial Notes
Codification
act Mar. 8, 1902, ch. 140, § 432 Stat. 54section 3343(b) of Title 26act Apr. 30, 1946, ch. 244, title V, § 506(b)60 Stat. 157Provisions of this section, , , were transferred to , Internal Revenue Code of 1939, and were repealed by , , eff. .