
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 45USC261]

 
                           TITLE 45--RAILROADS
 
                CHAPTER 10--TAX ON CARRIERS AND EMPLOYEES
 
Secs. 261 to 273. Omitted


                          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revenue laws, were repealed.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generally repealed by section 7851 of act Aug. 16, 1954, ch. 736, 68A 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, Sec. 1, 50 Stat. 435; Aug. 
13, 1940, ch. 664, Secs. 1, 3, 54 Stat. 785, 786, defined terms for 
purposes of this subchapter.
    Section 262, act June 29, 1937, ch. 405, Sec. 2, 50 Stat. 437, 
related to income tax on employees.
    Section 263, act June 29, 1937, ch. 405, Sec. 3, 50 Stat. 437, 
related to excise tax on employers.
    Section 264, act June 29, 1937, ch. 405, Sec. 4, 50 Stat. 438, 
related to refunds and deficiencies.
    Section 265, act June 29, 1937, ch. 405, Sec. 5, 50 Stat. 438, 
related to income tax on employee representatives.
    Section 266, act June 29, 1937, ch. 405, Sec. 6, 50 Stat. 439, 
related to deductibility from regular income tax.
    Section 267, act June 29, 1937, ch. 405, Sec. 7, 50 Stat. 439, 
related to collection and payment of taxes.
    Section 268, act June 29, 1937, ch. 405, Sec. 8, 50 Stat. 439, 
related to court jurisdiction.
    Section 269, act June 29, 1937, ch. 405, Sec. 9, 50 Stat. 439, 
related to Social Security Act.
    Section 270, act June 29, 1937, ch. 405, Sec. 10, 50 Stat. 440, 
related to separability of provisions.
    Section 271, act June 29, 1937, ch. 405, Sec. 11, 50 Stat. 440, 
related to repeals.
    Section 272, act June 29, 1937, ch. 405, Sec. 12, 50 Stat. 440, 
related to rules and regulations.
    Section 273, act June 29, 1937, ch. 405, Sec. 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,      1532................  3231, 7701.
 1940, ch. 664, Secs.  1, 3,
 54 Stat. 785, 786).
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,     3501, 3503, 6011(a),
                               1536.                 6071, 6081(a),
                                                     6091(a), 6151(a),
                                                     6313, 6601(a),
                                                     (f)(1).
268.........................  1534................  3232.
269.........................  1426(b)(9), (10),     3121(b)(9), (10),
                               1428.                 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, Sec. 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.
