Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
50 lines
2.2 KiB
Markdown
50 lines
2.2 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 1331 to 1337"
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description: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "1331 to 1337"
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citation: "26 U.S.C. § 1331 to 1337"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s1331...1337"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "ff9b7b14ac8968f1dc6fe53f0404c46eeafb79eadae15b58d347c0fe40997858"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "3796f220712531ea67e4603e17c93c1212975dc282d77a15cc196f9760ca392d"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 1331 to 1337 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
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## Notes
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Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries.
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Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries.
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Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits.
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Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property.
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Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section 1333.
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Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property.
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Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.
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Statutory Notes and Related Subsidiaries
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Effective Date of RepealPub. 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”.
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