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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter K - Partners and Partnerships
Part IV - Special Rules for Electing Large Partnerships
Sec. 777 - Regulations
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| 26 U.S.C. § 777 (2016) |
| §777. Regulations |
|
The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this part. |
|
(Added Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1008.) |
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Repeal of Section
Pub. L. 114–74, title XI, §1101(b)(1), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed. EFFECTIVE DATE OF REPEALRepeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships PART IV - SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS Sec. 777 - Regulations |
| section 777 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 111 Stat. 1008 129 Stat. 625 |
| Public Law 105-34, Public Law 114-74 |
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