Editorial Notes
Codification
act Feb. 10, 1939, ch. 253 Stat. 1act Aug. 16, 1954, ch. 73668A Stat. 919section 7851 of Title 26section 7807 of Title 26Sections 261 to 273 were omitted pursuant to section 4 of , , which provided that all laws or parts of laws codified into the Internal Revenue Code of 1939, enacted by act , to the extent they related exclusively to internal revenue laws, were repealed. The Internal Revenue Code of 1939 was generally repealed by section 7851 of , (, Internal Revenue Code), which act enacted the Internal Revenue Code of 1954 [now 1986]. See , relating to applicability of rules in effect upon the enactment of the Internal Revenue Code of 1986.
June 29, 1937, ch. 405, § 150 Stat. 435Aug. 13, 1940, ch. 66454 Stat. 785Section 261, acts , ; , §§ 1, 3, , 786, defined terms for purposes of this subchapter.
act June 29, 1937, ch. 405, § 250 Stat. 437Section 262, , , related to income tax on employees.
act June 29, 1937, ch. 405, § 350 Stat. 437Section 263, , , related to excise tax on employers.
act June 29, 1937, ch. 405, § 450 Stat. 438Section 264, , , related to refunds and deficiencies.
act June 29, 1937, ch. 405, § 550 Stat. 438Section 265, , , related to income tax on employee representatives.
act June 29, 1937, ch. 405, § 650 Stat. 439Section 266, , , related to deductibility from regular income tax.
act June 29, 1937, ch. 405, § 750 Stat. 439Section 267, , , related to collection and payment of taxes.
act June 29, 1937, ch. 405, § 850 Stat. 439Section 268, , , related to court jurisdiction.
act June 29, 1937, ch. 405, § 950 Stat. 439Section 269, , , related to Social Security Act.
act June 29, 1937, ch. 405, § 1050 Stat. 440Section 270, , , related to separability of provisions.
act June 29, 1937, ch. 405, § 1150 Stat. 440Section 271, , , related to repeals.
act June 29, 1937, ch. 405, § 1250 Stat. 440Section 272, , , related to rules and regulations.
act June 29, 1937, ch. 405, § 1350 Stat. 440Section 273, , , related to short title of this subchapter.
For provisions formerly set out in this subchapter which were covered by sections of the Internal Revenue Code of 1939, see the sections of the Internal Revenue Code of 1986, Title 26, Internal Revenue Code, indicated in the following table:
Omitted sections | I.R.C. 1939 | I.R.C. 1986 |
|---|---|---|
261 (as amended Aug. 13, 1940, ch. 664, §§ 1, 3, 54 Stat. 785, 786) | 1532 | 3231, 7701. |
262 | 1500, 1501 | 3201, 3202, 6205(a)(1), 6413(a)(1). |
263 | 1520, 1521 | 3221, 6205(a)(1), 6413(a)(1). |
264 | 1502, 1522 | 6205(b), 6413(b). |
265 | 1510, 1511 | 3211, 3212. |
266 | 1503, 1508, 1512 | 3502. |
267 | 1422, 1530, 1531, 1536 | 3501, 3503, 6011(a), 6071, 6081(a), 6091(a), 6151(a), 6313, 6601(a), (f)(1). |
268 | 1534 | 3232. |
269 | 1426(b)(9), (10), 1428 | 3121(b)(9), (10), 3124. |
270 | 3802 | 7511. |
271 |
| |
272 | 1535 | 7805(a), (c). |
273 |
|
Statutory Notes and Related Subsidiaries
Compensation From Local Division of Railway-Labor-Organization Employer Tax—Unpaid Before
Act Oct. 10, 1940, ch. 842, § 27(b)54 Stat. 1101, , provided that, for the purpose of determining the amount of taxes under sections 262(a) and 263(a) of this title, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and the taxes thereon under such sections are not paid before .