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45 U.S.C. § 261 to 273 — Omitted

Federal law — U.S. Code and appendices · legal_authorities

45 U.S.C. § 261 to 273 — Omitted

Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 261 to 273

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Stable record: federal_law:legal_authorities:record_usc_1e793744549209597ba787aa
Source file: Laws/federal/codes/united-states-code/title-45/section-261-to-273-45-u-s-c-261-to-273-omitted--3a644e6ba2.md
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Source location: Title 45, Chapter 10, § 261 to 273; chapter-010-tax-on-carriers-and-employees.md

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### Statutory Notes #### Codification Sections 261 to 273 were omitted pursuant to section 4 of act Feb. 10, 1939, ch. 2, 53 Stat. 1, which provided that all laws or parts of laws codified into the Internal Revenue Code of 1939, enacted by act Feb. 10, 1939, to the extent they related exclusively to internal revenue laws, were repealed. The Internal Revenue Code of 1939 was generally repealed by section 7851 of act Aug. 16, 1954, ch. 736, 68A Stat. 919 ([section 7851 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7851&num=0&edition=prelim), Internal Revenue Code), which act enacted the Internal Revenue Code of 1954 [now 1986]. See [section 7807 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7807&num=0&edition=prelim), relating to applicability of rules in effect upon the enactment of the Internal Revenue Code of 1986. Section 261, acts June 29, 1937, ch. 405, § 1, 50 Stat. 435; Aug. 13, 1940, ch. 664, §§ 1, 3, 54 Stat. 785, 786, defined terms for purposes of this subchapter. Section 262, act June 29, 1937, ch. 405, § 2, 50 Stat. 437, related to income tax on employees. Section 263, act June 29, 1937, ch. 405, § 3, 50 Stat. 437, related to excise tax on employers. Section 264, act June 29, 1937, ch. 405, § 4, 50 Stat. 438, related to refunds and deficiencies. Section 265, act June 29, 1937, ch. 405, § 5, 50 Stat. 438, related to income tax on employee representatives. Section 266, act June 29, 1937, ch. 405, § 6, 50 Stat. 439, related to deductibility from regular income tax. Section 267, act June 29, 1937, ch. 405, § 7, 50 Stat. 439, related to collection and payment of taxes. Section 268, act June 29, 1937, ch. 405, § 8, 50 Stat. 439, related to court jurisdiction. Section 269, act June 29, 1937, ch. 405, § 9, 50 Stat. 439, related to Social Security Act. Section 270, act June 29, 1937, ch. 405, § 10, 50 Stat. 440, related to separability of provisions. Section 271, act June 29, 1937, ch. 405, § 11, 50 Stat. 440, related to repeals. Section 272, act June 29, 1937, ch. 405, § 12, 50 Stat. 440, related to rules and regulations. Section 273, act June 29, 1937, ch. 405, § 13, 50 Stat. 440, related to short title of this subchapter. For provisions formerly set out in this subchapter which were covered by sections of the Internal Revenue Code of 1939, see the sections of the Internal Revenue Code of 1986, Title 26, Internal Revenue Code, indicated in the following table: | Omitted sections | I.R.C. 1939 | I.R.C. 1986 | | --- | --- | --- | | 261 (as amended Aug. 13, 1940, ch. 664, §§ 1, 3, 54 Stat. 785, 786) | 1532 | 3231, 7701. | | 262 | 1500, 1501 | 3201, 3202, 6205(a)(1), 6413(a)(1). | | 263 | 1520, 1521 | 3221, 6205(a)(1), 6413(a)(1). | | 264 | 1502, 1522 | 6205(b), 6413(b). | | 265 | 1510, 1511 | 3211, 3212. | | 266 | 1503, 1508, 1512 | 3502. | | 267 | 1422, 1530, 1531, 1536 | 3501, 3503, 6011(a), 6071, 6081(a), 6091(a), 6151(a), 6313, 6601(a), (f)(1). | | 268 | 1534 | 3232. | | 269 | 1426(b)(9), (10), 1428 | 3121(b)(9), (10), 3124. | | 270 | 3802 | 7511. | | 271 | | | | 272 | 1535 | 7805(a), (c). | | 273 | | | #### Compensation From Local Division of Railway-Labor-Organization Employer Tax—Unpaid Before July 1, 1940 Act Oct. 10, 1940, ch. 842, § 27(b), 54 Stat. 1101, provided that, for the purpose of determining the amount of taxes under sections 262(a) and 263(a) of this title, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and the taxes thereon under such sections are not paid before July 1, 1940.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7807 — Rules in effect upon enactment of this title

**(a) Interim provision for administration of title** Until regulations are promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated as regulations under such provision. **(b) Provisions of this title corresponding to prior internal revenue laws** (1) **Reference to law applicable to prior period** — Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period. (2) **Elections or other acts** — If an election or other act under the provisions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if corresponding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7807

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7851 — Applicability of revenue laws

**(a) General rules** Except as otherwise provided in any section of this title— (1) **Subtitle A** (A) Chapters 1, 2, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed. (B) Chapter 3 of this title shall apply with respect to payments and transfers occurring after December 31, 1954, and as to such payments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed. (C) Any provision of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953), or in terms of taxable years ending after a specific date (occurring after December 31, 1953), shall apply to taxable years ending after such specific date. Each such provision shall, in the case of a taxable year subject to the Internal Revenue Code of 1939, be deemed to be included in the Internal Revenue Code of 1939, but shall be applicable only to taxable years ending after such specific date. The provisions of the Internal Revenue Code of 1939 superseded by provisions of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed to be included in subtitle A of this title, but shall be applicable only to the period prior to the taking effect of the corresponding provision of subtitle A. (D) Effective with respect to taxable years ending after March 31, 1954, and subject to tax under chapter 1 of the Internal Revenue Code of 1939— (i) Sections 13(b)(3

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7851

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