Pub. L. 87–834, § 6(b)76 Stat. 982Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section 595, added , , ; amended , , , related to foreclosure on property securing loans, including provisions relating to nonrecognition of gain or loss as result of foreclosure, character of property, basis, and regulatory authority.
Pub. L. 91–172, title IV, § 434(a)83 Stat. 624Pub. L. 99–514, title IX, § 901(d)(4)(D)100 Stat. 2380section 593 of this titlesection 593(b)(2) of this titleSection 596, added , , ; amended , , , provided that in case of organization to which applied and which computed additions to reserve for losses on loans for taxable year under , total amount allowed under sections 243, 244, and 245 of this title for taxable year as deduction with respect to dividends received was to be reduced by amount equal to 8 percent of such total amount.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 104–188section 593 of this titleRepeal of section 595 applicable to property acquired in taxable years beginning after , and repeal of section 596 applicable to taxable years beginning after , see section 1616(c)(1), (3) of , set out as an Effective Date of 1996 Amendment note under .