45 U.S.C. § 366a — Effect of Internal Revenue Code

The provisions of the Railroad Unemployment Insurance Act , as herein amended, shall be in full force and effect notwithstanding the enactment of the Internal Revenue Code . (June 20, 1939, ch. 227, § 22, 53 Stat. 848 .) Editorial Notes References in Text The Railroad Unemployment Insurance Act , referred to in text, is act June 25, 1938, ch. 680, 52 Stat. 1094 , which is classified principally to this chapter. For complete classification of this Act to the Code, see section 367 of this title and Tables. The Internal Revenue Code , referred to in text, probably means the Internal Revenue Code of 1939 , which was generally repealed by section 7851 of the Internal Revenue Code of 1954 , Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2 , Oct. 22, 1986 , 100 Stat. 2095 . For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26 , Internal Revenue Code . See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code. Codification Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.

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