[§54. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138]
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 115–97, title I, §13404(d), Dec. 22, 2017, 131 Stat. 2138, provided that: "The amendments made by this section [amending this section and sections 6211 and 6401 of this title and repealing this section and sections 54A to 54F, 54AA, 1397E, and 6431 of this title] shall apply to bonds issued after December 31, 2017."
Regulations
Pub. L. 109–58, title XIII, §1303(d), Aug. 8, 2005, 119 Stat. 997, provided that the Secretary of the Treasury was to issue regulations required under former 26 U.S.C. 54 not later than 120 days after Aug. 8, 2005.
Legal Commentary (Cornell LII)
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 115–97, title I, § 13404(d) , Dec. 22, 2017, 131 Stat. 2138 , provided that:
“The amendments made by this section [amending this section and sections 6211
and 6401
of this title and repealing this section and sections 54A
to 54F
, 54AA
, 1397E
, and 6431
of this title] shall apply to bonds issued after December 31, 2017.”
Regulations
Pub. L. 109–58, title XIII, § 1303(d) , Aug. 8, 2005, 119 Stat. 997 , provided that the Secretary of the Treasury was to issue regulations required under former 26 U.S.C. 54 not later than 120 days after Aug. 8, 2005.
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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