2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter A - Determination of Tax Liability (§§ 1 - 59B)
Part IV - CREDITS AGAINST TAX (§§ 21 - 54AA)
Subpart F - Rules for Computing Work Opportunity Credit (§§ 51 - 52)
Section 51A - Repealed. Pub. L. 109-432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART IV - CREDITS AGAINST TAX
Subpart F - Rules for Computing Work Opportunity Credit
Sec. 51A - Repealed. Pub. L. 109-432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
Containssection 51A
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionrepealed
Statutes at Large References111 Stat. 869
112 Stat. 2681-888
113 Stat. 1921
115 Stat. 63
116 Stat. 56
118 Stat. 1179
120 Stat. 2936, 2937
Public Law ReferencesPublic Law 105-34, Public Law 105-277, Public Law 106-170, Public Law 107-16, Public Law 107-147, Public Law 108-311, Public Law 109-432

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Rules for Computing Work Opportunity Credit - 26 U.S.C. § 51A (2012)
[§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]

Section, added Pub. L. 105–34, title VIII, §801(a), Aug. 5, 1997, 111 Stat. 869; amended Pub. L. 105–277, div. J, title I, §1003, Oct. 21, 1998, 112 Stat. 2681–888; Pub. L. 106–170, title V, §505(a), Dec. 17, 1999, 113 Stat. 1921; Pub. L. 107–16, title IV, §411(c), June 7, 2001, 115 Stat. 63; Pub. L. 107–147, title IV, §417(4), title VI, §605(a), Mar. 9, 2002, 116 Stat. 56, 60; Pub. L. 108–311, title III, §303(a)(2), Oct. 4, 2004, 118 Stat. 1179; Pub. L. 109–432, div. A, title I, §105(a), Dec. 20, 2006, 120 Stat. 2936, related to temporary incentives for employing long-term family assistance recipients. See section 51(e) of this title.

Effective Date of Repeal

Repeal applicable to individuals who begin work for the employer after Dec. 31, 2006, see section 105(f)(2) of Pub. L. 109–432, set out as an Effective Date of 2006 Amendment note under section 51 of this title.

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