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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · PART II— MUTUAL SAVINGS BANKS, ETC. · § 595, 596

§ 595, 596. Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]

247 words·~1 min read·/usc/title-26/section-595-596

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Pub. L. 104–188, title I, § 1616(b)(8) , (9), Aug. 20, 1996 , 110 Stat. 1857 ] Section 595, added Pub. L. 87–834, § 6(b) , Oct. 16, 1962 , 76 Stat. 982 ; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 , related to foreclosure on property securing loans, including provisions relating to nonrecognition of gain or loss as result of foreclosure, character of property, basis, and regulatory authority. Section 596, added Pub. L. 91–172, title IV, § 434(a) , Dec. 30, 1969 , 83 Stat. 624 ; amended Pub. L. 99–514, title IX, § 901(d)(4)(D) , Oct. 22, 1986 , 100 Stat. 2380 , provided that in case of organization to which section 593 of this title applied and which computed additions to reserve for losses on loans for taxable year under section 593(b)(2) of this title , total amount allowed under sections 243, 244, and 245 of this title for taxable year as deduction with respect to dividends received was to be reduced by amount equal to 8 percent of such total amount.
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  • Pub. L. 104-188
  • 110 Stat. 1857
  • Pub. L. 87-834
  • 76 Stat. 982
  • Pub. L. 94-455
  • 90 Stat. 1834
  • Pub. L. 91-172
  • 83 Stat. 624
  • Pub. L. 99-514
  • 100 Stat. 2380
Citation graph
cites case law
§ 595, 596
Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
Pub. L.Pub. L. 104-188
Stat.110 Stat. 1857
Pub. L.Pub. L. 87-834
Stat.76 Stat. 982
Pub. L.Pub. L. 94-455
Cites 10 · showing 5Cited by 0 across 0 sources
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