26 USC 1331 to 1337: Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
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26 USC 1331 to 1337: Repealed. Pub. L. 94-455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 Text contains those laws in effect on May 7, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Q-Readjustment of Tax Between Years and Special LimitationsPART IV-REPEALED
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[§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 ]

Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343 , related to war loss recoveries.

Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343 , related to inclusion in gross income of war loss recoveries.

Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344 , related to tax adjustment measured by prior benefits.

Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346 , related to restoration of value of investments referable to destroyed or seized property.

Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346 , related to election by taxpayer for application of section 1333.

Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347 , related to basis of recovered property.

Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347 , related to applicable rules.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 94–455, title XIX, §1901(a)(145)(B), Oct. 4, 1976, 90 Stat. 1788 , provided that: "The repeal by subparagraph (A) [repealing sections 1331 to 1337 of this title] shall apply with respect to war loss recoveries in taxable years beginning after December 31, 1976".