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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LegalText 26 U.S.C. § 592 Repealed. Pub. L. 94455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 592 26 U.S.C. § 592 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/s592 data/legal/raw/us/code/title-26/usc26.xml 33673a35832b50cb1b5f94b65e727871ac71b8a6f7d9797e9814a26528747e13 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 93c10dd74fa3c9493fae42759cbacf998a2c45e8d4917f13fd98409e446250bd 2026-07-04 official
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26 U.S.C. § 592 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 205, authorized a deduction by mutual savings banks for repayment of loans made before Sept. 1, 1951, by the United States or any agency or instrumentality thereof, or any mutual fund established under the authority of the laws of any State.

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.