§ 242. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]

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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 72; Feb. 26, 1964, Pub. L. 88–272, title I, § 123(c), 78 Stat. 30, allowed to corporations as a deduction the amount received as interest on obligations of the United States or on obligations of corporations organized under Acts of Congress which are instrumentalities of the United States under certain conditions.

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Losses on small business stock

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Aug. 16, 1954, ch. 736
68A Stat. 72
Pub. L. 88–272, title I, § 123(c)
78 Stat. 30
section 1901(d) of Pub. L. 94–455

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§ 242

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]

Stat.×15

U.S.C.×1

U.S.C.§ 2

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 72

Pub. L.Pub. L. 88–272, title I, § 123(c)

Stat.78 Stat. 30

Pub. L.section 1901(d) of Pub. L. 94–455

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