26 U.S.C. § 592

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 592 - Repealed

26 U.S.C. § 592

Pub. L. 94-455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]

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. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

State

The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.