26 USC 373 - Repealed. Pub. L. 94455, title XIX, 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 123; June 29, 1956, ch. 463, 3, 70 Stat. 403, related to loss not recognized in certain railroad reorganizations.