Title 26 of the U.S. Code § 1331 - to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
Full text of § 1331 from Title 26 of the United States Code.
§ 1331. to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries.
Section 1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries.
Section 1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits.
Section 1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property.
Section 1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section 1333.
Section 1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property.
Section 1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. 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".
PART V—CLAIM OF RIGHT
Editorial Notes
Amendments
1976—Pub. L. 94–455, title XIX, §1901(b)(38), Oct. 4, 1976, 90 Stat. 1803, struck out item 1342 "Computation of tax where taxpayer recovers substantial amount held by another under claim of right".
About This Section
26 U.S.C. § 1331 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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