26 U.S.C. § 847Chapter 1
[§847. Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144]
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Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 115–97, title I, §13516(b), Dec. 22, 2017, 131 Stat. 2144, provided that: "The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017."
Last amended: December 31, 2024
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