Aug. 16, 1954, ch. 736 68A Stat. 73 Pub. L. 88–272, title II, § 214(b)(1)78 Stat. 55 Pub. L. 95–600, title III, § 301(b)(3)92 Stat. 2820 Pub. L. 99–514, title VI, § 611(a)(2)100 Stat. 2249 Pub. L. 100–203, title X, § 10221(a)(2)101 Stat. 1330–408 Pub. L. 100–647, title II, § 2004(i)(2)102 Stat. 3603 Section, , ; , , ; , , ; , , ; , , ; , , , allowed to corporations as a deduction a percentage of the amount received as dividends on the preferred stock of a public utility.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 247 of this titlePub. L. 113–295section 221(a)(41)(K) of Pub. L. 113–295section 172 of this titleRepeal not applicable to preferred stock issued before (determined in the same manner as under as in effect before its repeal by ), see , set out as an Effective Date of 2014 Amendment note under .
section 221(a) of Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleExcept as otherwise provided in , repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .