1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to war loss recoveries.
1332, act Aug. 16, 1954, ch. 736, 68A Stat. 343, related to inclusion in gross income of war loss recoveries.
1333, act Aug. 16, 1954, ch. 736, 68A Stat. 344, related to tax adjustment measured by prior benefits.
1334, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to restoration of value of investments referable to destroyed or seized property.
1335, act Aug. 16, 1954, ch. 736, 68A Stat. 346, related to election by taxpayer for application of section
1336, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to basis of recovered property.
1337, act Aug. 16, 1954, ch. 736, 68A Stat. 347, related to applicable rules.
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
1337 of this title] shall apply with respect to war loss recoveries in taxable years beginning after December 31, 1976”.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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