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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LegalText 26 U.S.C. § 583 Repealed. Pub. L. 94455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 583 26 U.S.C. § 583 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/s583 data/legal/raw/us/code/title-26/usc26.xml 5fdc8089c3da26c7ee21d84d744626e3a36b7ad404f2eb40020aadf8932dee86 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 21c81fed2f9bc75de7e2980870c5eeab7bad87985a12c08ac78ce2c8185f5f1d 2026-07-04 official
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26 U.S.C. § 583 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]

Notes

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.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.