26 USC § 586 - Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
---
identifier: "/us/usc/t26/s586"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 586 - Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "586"
section_name: "Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]"
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status: "repealed"
---
# [§ 586. Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
Section, added , , ; amended , , , 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 , set out as an Effective Date of 1986 Amendment note under .