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>
40 lines
1.6 KiB
Markdown
40 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 462"
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description: "Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]"
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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: "462"
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citation: "26 U.S.C. § 462"
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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/s462"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "dc241dad1b92af48dc80f88767653e201fd97f1aa8685361c44b4dace89ae2a4"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "14420053f6e82588e71bb7f943562c02346d76f150de9d2c7a0aab0deaf9f870"
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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. § 462 - Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
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## Notes
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Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.
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Statutory Notes and Related Subsidiaries
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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.
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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.
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