26 USC § 583 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
---
identifier: "/us/usc/t26/s583"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 583 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "583"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "H"
subchapter_name: "Banking Institutions"
part_number: "I"
part_name: "RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 583. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
Section, , , related to deductions by certain taxpayers of dividends paid to the United States or any instrumentality thereof exempt from Federal income taxes on the preferred stock of the corporation owned by the United States or such instrumentality.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective with respect to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .