26 U.S. Code Part II - MUTUAL SAVINGS BANKS, ETC.

Sec. 591. Deduction for dividends paid on deposits. [592. Repealed.] 593. Reserves for losses on loans. 594. Alternative tax for mutual savings banks conducting life insurance business. [595, 596. Repealed.] 597. Treatment of transactions in which Federal financial assistance provided.
Amendments

1996—Pub. L. 104–188, title I, § 1616(b)(16),Aug. 20, 1996, 110 Stat. 1857, struck out items 595 “Foreclosure on property securing loans” and 596 “Limitation on dividends received deduction”.
1989—Pub. L. 101–73, title XIV, § 1401(b)(1),Aug. 9, 1989, 103 Stat. 549, repealed amendment made by Pub. L. 99–514, § 904(b)(2), see 1986 Amendment note below.
Pub. L. 101–73, title XIV, § 1401(a)(3)(C),Aug. 9, 1989, 103 Stat. 549, substituted “Treatment of transactions in which Federal financial assistance provided” for “FSLIC or FDIC financial assistance” in item 597.
1988—Pub. L. 100–647, title IV, § 4012(b)(2)(D)(ii),Nov. 10, 1988, 102 Stat. 3658, substituted “FSLIC or FDIC” for “FSLIC” in item 597.
1986—Pub. L. 99–514, title IX, § 904(b)(2), (c)(2)(A),Oct. 22, 1986, 100 Stat. 2385, as amended by Pub. L. 100–647, title IV, § 4012(a)(2),Nov. 10, 1988, 102 Stat. 3656, which, applicable to transfers after Dec. 31, 1989, in taxable years ending after that date, directed amendment of analysis by striking out item 597, was repealed by Pub. L. 101–73, title XIV, § 1401(b)(1), (c)(4),Aug. 9, 1989, 103 Stat. 549, 550, eff. Oct. 22, 1986, and applicable as if the amendments made by such section had not been enacted.
1981—Pub. L. 97–34, title II, § 244(b),Aug. 13, 1981, 95 Stat. 255, added item 597.
1976—Pub. L. 94–455, title XIX, § 1901(b)(19),Oct. 4, 1976, 90 Stat. 1796, struck out item 592 “Deduction for repayment of certain loans”.
1969—Pub. L. 91–172, title IV, § 434(b)(2),Dec. 30, 1969, 83 Stat. 625, added item 596.
1962—Pub. L. 87–834, § 6(d),Oct. 16, 1962, 76 Stat. 984, substituted “Reserves for losses on loans” for “Additions to reserve for bad debts” in item 593, and added item 595.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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