Title 26 — Internal Revenue Code
Part I · Chapter 1 — Normal Taxes and Surtaxes
[§ 586. Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 91–172, title IV, § 431(a), , 83 Stat. 618; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834, related to reserves for losses on loans of small business investment companies, etc.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after , see section 901(e) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 166 of this title.