Public Law 119-73 (01/23/2026)

26 U.S.C. § 1331 to 1337

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]

act Aug. 16, 1954, ch. 73668A Stat. 343Section 1331, , , related to war loss recoveries.

act Aug. 16, 1954, ch. 73668A Stat. 343Section 1332, , , related to inclusion in gross income of war loss recoveries.

act Aug. 16, 1954, ch. 73668A Stat. 344Section 1333, , , related to tax adjustment measured by prior benefits.

act Aug. 16, 1954, ch. 73668A Stat. 346Section 1334, , , related to restoration of value of investments referable to destroyed or seized property.

act Aug. 16, 1954, ch. 73668A Stat. 346Section 1335, , , related to election by taxpayer for application of section 1333.

act Aug. 16, 1954, ch. 73668A Stat. 347Section 1336, , , related to basis of recovered property.

act Aug. 16, 1954, ch. 73668A Stat. 347Section 1337, , , related to applicable rules.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 94–455, title XIX, § 1901(a)(145)(B)90 Stat. 1788

“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 ”.
, , , provided that: