Internal Revenue Code · 26 U.S.C.
§ 452. Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 452
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 11 other regulations
Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 11 regulations not issued under it
- § 1.563-3 Dividends considered as paid on last day of taxable year.
- § 1.1321-1 Involuntary liquidation of lifo inventories.
- § 1.9000-1 Statutory provisions.
- § 1.9000-2 Effect of repeal in general.
- § 1.9000-3 Requirement of statement showing increase in tax liability.
- § 1.9000-4 Form and content of statement.
- § 1.9000-5 Effect of filing statement.
- § 1.9000-6 Provisions for the waiver of interest.
- § 1.9000-7 Provisions for estimated tax.
- § 1.9000-8 Extension of time for making certain payments.
- § 301.6305-1 Assessment and collection of certain liability.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter E Accounting Periods and Methods of Accounting
- Part II METHODS OF ACCOUNTING
- Subpart B Taxable Year for Which Items of Gross Income Included
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 3 of act June 15, 1955, set out as an Effective Date of 1955 Amendment note under section 381 of this title.
Savings Provision
For provisions concerning increase in tax in any taxable year ending on or before June 15, 1955 by reason of enactment of act June 15, 1955, see section 4 of act June 15, 1955, set out as a note under section 381 of this title.