26 USC § 592 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
---
identifier: "/us/usc/t26/s592"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 592 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "592"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "H"
subchapter_name: "Banking Institutions"
part_number: "II"
part_name: "MUTUAL SAVINGS BANKS, ETC."
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 592. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
Section, , , authorized a deduction by mutual savings banks for repayment of loans made before , by the United States or any agency or instrumentality thereof, or any mutual fund established under the authority of the laws of any State.
## 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 .