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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 Repealed.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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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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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."

Legal Commentary (Cornell LII)

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.”

Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).

Last amended: December 31, 2024

Recent related rulemaking (Federal Register)

No recent rulemaking references this section title in the Federal Register.

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