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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LegalText 26 U.S.C. § 586 Repealed. Pub. L. 99514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 586 26 U.S.C. § 586 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/s586 data/legal/raw/us/code/title-26/usc26.xml ae8851d1f0c6f461fdc59a6885162d0c5cb2937a360d99c649a3fcfe847379a8 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 2a366c7cc48cde0074b2b263b200f135f292a3360ff9fad505a8c0697a0011d1 2026-07-04 official
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26 U.S.C. § 586 - Repealed. Pub. L. 99514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]

Notes

Section, added Pub. L. 91172, title IV, § 431(a), Dec. 30, 1969, 83 Stat. 618; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to reserves for losses on loans of small business investment companies, etc.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1986, see section 901(e) of Pub. L. 99514, set out as an Effective Date of 1986 Amendment note under section 166 of this title.