45 USC § 261 to 273 - Omitted | Title 45 - Railroads | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

prev | next

Codification

Sections 261 to 273 were omitted pursuant to section 4 of act Feb. 10, 1939, ch. 2, 53 Stat. 1, which provided that all laws or parts of laws codified into the Internal Revenue Code of 1939, enacted by act Feb. 10, 1939, to the extent they related exclusively to internal revenue laws, were repealed. The Internal Revenue Code of 1939 was generally repealed by section 7851 of act Aug. 16, 1954, ch. 736, 68A Stat. 919 (section 7851 of Title 26, Internal Revenue Code), which act enacted the Internal Revenue Code of 1954 [now 1986]. See section 7807 of Title 26, relating to applicability of rules in effect upon the enactment of the Internal Revenue Code of 1986.

Section 261, acts June 29, 1937, ch. 405, § 1,50 Stat. 435; Aug. 13, 1940, ch. 664, §§ 1, 3,54 Stat. 785, 786, defined terms for purposes of this subchapter.

Section 262, act June 29, 1937, ch. 405, § 2,50 Stat. 437, related to income tax on employees.

Section 263, act June 29, 1937, ch. 405, § 3,50 Stat. 437, related to excise tax on employers.

Section 264, act June 29, 1937, ch. 405, § 4,50 Stat. 438, related to refunds and deficiencies.

Section 265, act June 29, 1937, ch. 405, § 5,50 Stat. 438, related to income tax on employee representatives.

Section 266, act June 29, 1937, ch. 405, § 6,50 Stat. 439, related to deductibility from regular income tax.

Section 267, act June 29, 1937, ch. 405, § 7,50 Stat. 439, related to collection and payment of taxes.

Section 268, act June 29, 1937, ch. 405, § 8,50 Stat. 439, related to court jurisdiction.

Section 269, act June 29, 1937, ch. 405, § 9,50 Stat. 439, related to Social Security Act.

Section 270, act June 29, 1937, ch. 405, § 10,50 Stat. 440, related to separability of provisions.

Section 271, act June 29, 1937, ch. 405, § 11,50 Stat. 440, related to repeals.

Section 272, act June 29, 1937, ch. 405, § 12,50 Stat. 440, related to rules and regulations.

Section 273, act June 29, 1937, ch. 405, § 13,50 Stat. 440, related to short title of this subchapter.

For provisions formerly set out in this subchapter which were covered by sections of the Internal Revenue Code of 1939, see the sections of the Internal Revenue Code of 1986, Title 26, Internal Revenue Code, indicated in the following table:


Omitted sections	I.R.C. 1939	I.R.C. 1986
261 (as amended Aug. 13, 1940, ch. 664, §§ 1, 3, 54 Stat. 785, 786)	1532	3231, 7701.
262	1500, 1501	3201, 3202, 6205(a)(1), 6413(a)(1).
263	1520, 1521	3221, 6205(a)(1), 6413(a)(1).
264	1502, 1522	6205(b), 6413(b).
265	1510, 1511	3211, 3212.
266	1503, 1508, 1512	3502.
267	1422, 1530, 1531, 1536	3501, 3503, 6011(a), 6071, 6081(a), 6091(a), 6151(a), 6313, 6601(a), (f)(1).
268	1534	3232.
269	1426(b)(9), (10), 1428	3121(b)(9), (10), 3124.
270	3802	7511.
271
272	1535	7805(a), (c).
273

Compensation From Local Division of Railway-Labor-Organization Employer Tax—Unpaid Before July 1, 1940

Act Oct. 10, 1940, ch. 842, § 27(b),54 Stat. 1101, provided that, for the purpose of determining the amount of taxes under sections 262 (a) and 263 (a) of this title, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and the taxes thereon under such sections are not paid before July 1, 1940.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Friday, May 3, 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.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

The Statutes at Large field is linked to the text of the law, in the context of its volume of the Statutes at Large, at the Government Printing Office. Please note that it takes a while for these pages to get posted, so for very recent legislation, you need to look at the "enrolled" version at the Thomas site.

The Statutes at Large references have been rendered in the format used as page numbers in the Public Law web pages to which we link, to facilitate copy-paste into browser "find on this (web) page" tools. We are still working on a more direct link facility.

For serious comparison work, we suggest copying all or a portion of the Public Law text into your favorite text editor, for convenient content traversal and window control.

Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

top

General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

45 USC	Description of Change	Session Year	Public Law	Statutes at Large

45 USC § 261 to 273 - Omitted

U.S. Code Toolbox

Law about... Articles from Wex

Find a Lawyer

Get Involved