<section xmlns="http://xml.house.gov/schemas/uslm/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" style="-uslm-lc:I80" id="id03f138a5-dee3-11e4-8fcf-dcfe4fe06323" identifier="/us/usc/t45/s366a"><num value="366a">§ 366a.</num><heading> Effect of Internal Revenue Code</heading><content>
<p style="-uslm-lc:I11" class="indent0">The provisions of the Railroad Unemployment Insurance Act, as herein amended, shall be in full force and effect notwithstanding the enactment of the Internal Revenue Code.</p>
</content><sourceCredit id="id03f138a6-dee3-11e4-8fcf-dcfe4fe06323">(<ref href="/us/act/1939-06-20/ch227/s22">June 20, 1939, ch. 227, § 22</ref>, <ref href="/us/stat/53/848">53 Stat. 848</ref>.)</sourceCredit>
<notes type="uscNote" id="id03f138a7-dee3-11e4-8fcf-dcfe4fe06323">
<note style="-uslm-lc:I75" topic="referencesInText" id="id03f138a8-dee3-11e4-8fcf-dcfe4fe06323">
<heading class="centered smallCaps">References in Text</heading><p style="-uslm-lc:I21" class="indent0">The Railroad Unemployment Insurance Act, referred to in text, is <ref href="/us/act/1938-06-25/ch680">act June 25, 1938, ch. 680</ref>, <ref href="/us/stat/52/1094">52 Stat. 1094</ref>, as amended, which is classified principally to this chapter. For complete classification of this Act to the Code, see <ref href="/us/usc/t45/s367">section 367 of this title</ref> and Tables.</p>
<p style="-uslm-lc:I21" class="indent0">The Internal Revenue Code, referred to in text, probably means the Internal Revenue Code of 1939, which was classified to former Title 26, Internal Revenue Code, and was generally repealed by section 7851 of the Internal Revenue Code of 1986, Title 26.</p>
</note>
<note style="-uslm-lc:I76" topic="codification" id="id03f138a9-dee3-11e4-8fcf-dcfe4fe06323"><heading class="centered smallCaps">Codification</heading>
<p style="-uslm-lc:I21" class="indent0">Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.</p>
</note>
</notes>
</section>