U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— Accounting Periods and Methods of Accounting › Part PART II— METHODS OF ACCOUNTING › Subpart Subpart B— Taxable Year for Which Items of Gross Income Included

26 U.S.C. § 452

Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]

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[repealed]

Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Maryland Sav.-Share Ins. v. United States, 226 Ct. Cl. 487 (Ct. Cl. 1981).
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Maryland Sav.-Share Ins. v. United States, 226 Ct. Cl. 487 (Ct. Cl. 1981). “( 26 U.S.C. §§ 452 , 462 (Supp. II1952); H.”
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