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

26 U.S.C. § 373

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]

Aug. 16, 1954, ch. 73668A Stat. 123June 29, 1956, ch. 463, § 370 Stat. 403Section, acts , ; , , related to loss not recognized in certain railroad reorganizations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal effective for taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .