[§ 462.
Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
Notes
Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after
Dec. 31, 1953
, and ending after Aug. 16, 1954
, see section 3 of Act June 15, 1955
, set out as an Effective Date of 1955 Amendment note under section 381 of this title.Savings Provision
For provisions concerning increase in tax in any taxable year ending on or before
June 15, 1955
by reason of enactment of act June 15, 1955
, see section 4 of act June 15, 1955
, set out as a note under section 381 of this title.