---
type: "LegalText"
title: "26 U.S.C. § 452"
description: "Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "452"
citation: "26 U.S.C. § 452"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s452"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "cc27fcc501a3533510ab614f5530bb8418bfd4b6095f8f55329f843019093c99"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "81bde830eafe428e315b5c9a58e50911a4b41a30de39bf237a860818c9fcc754"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 452 - Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]

## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal 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 ProvisionFor 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.