act Aug. 16, 1954, ch. 73668A Stat. 152Section, , , related to prepaid income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 381 of this titleRepeal effective with respect to taxable years beginning after , and ending after , see section 3 of act , set out as an Effective Date of 1955 Amendment note under .
Savings Provision
section 381 of this titleFor provisions concerning increase in tax in any taxable year ending on or before by reason of enactment of act , see section 4 of act , set out as a note under .