26 U.S.C. § 583 : US Code - Section 583: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]

Search 26 U.S.C. § 583 : US Code - Section 583: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 202, related to
deductions by certain taxpayers of dividends paid to the United
States or any instrumentality thereof exempt from Federal income
taxes on the preferred stock of the corporation owned by the United
States or such instrumentality.
EFFECTIVE DATE OF REPEAL
Repeal effective with respect to taxable years beginning after
Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an
Effective Date of 1976 Amendment note under section 2 of this
title.