26 USC § 452 - Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
---
identifier: "/us/usc/t26/s452"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 452 - Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "452"
section_name: "Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "E"
subchapter_name: "Accounting Periods and Methods of Accounting"
part_number: "II"
part_name: "METHODS OF ACCOUNTING"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 452. Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
Section, , , related to prepaid income.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective with respect to taxable years beginning after , and ending after , see section 3 of act , set out as an Effective Date of 1955 Amendment note under .
### Savings Provision
For provisions concerning increase in tax in any taxable year ending on or before by reason of enactment of act , see section 4 of act , set out as a note under .