26 U.S.C. § 6697Chapter 68
[§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554]
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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
Repeal applicable to taxable years beginning after Dec. 22, 2010, see section 501(c) of Pub. L. 111–325, set out as an Effective Date of 2010 Amendment note under section 860 of this title.
Last amended: December 31, 2024
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