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republic-os/legal/us/code/title-26/chapter-1/section-1331-to-1337.md
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 1331 to 1337 Repealed. Pub. L. 94455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1331 to 1337 26 U.S.C. § 1331 to 1337 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s1331...1337 data/legal/raw/us/code/title-26/usc26.xml ff9b7b14ac8968f1dc6fe53f0404c46eeafb79eadae15b58d347c0fe40997858 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 3796f220712531ea67e4603e17c93c1212975dc282d77a15cc196f9760ca392d 2026-07-04 official
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26 U.S.C. § 1331 to 1337 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]

Notes

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 RepealPub. L. 94455, 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”.