---
kind: "section"
citation: "26 U.S.C. § 452"
title: "26"
title_heading: "Internal Revenue Code"
number: "452"
heading: "Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/452"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter E — Accounting Periods and Methods of Accounting"
  - "Part II — Methods of Accounting"
  - "Subpart B — Taxable Year for Which Items of Gross Income Included"
---

# [§452. Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective with respect to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 3 of act June 15, 1955, set out as an Effective Date of 1955 Amendment note under section 381 of this title.

### Savings Provision

For provisions concerning increase in tax in any taxable year ending on or before June 15, 1955 by reason of enactment of act June 15, 1955, see section 4 of act June 15, 1955, set out as a note under section 381 of this title.