2017 US Code
Title 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Subpart H - Repealed
Sec. 54 - Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
| 26 U.S.C. § 54 (2017) |
| [§54. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138] |
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Section, added Pub. L. 109–58, title XIII, §1303(a), Aug. 8, 2005, 119 Stat. 992; amended Pub. L. 109–135, title I, §101(b)(1), title IV, §402(c)(1), Dec. 21, 2005, 119 Stat. 2593, 2610; Pub. L. 109–222, title V, §508(d)(3), May 17, 2006, 120 Stat. 362; Pub. L. 109–432, div. A, title I, §107(b)(2), title II, §202(a), Dec. 20, 2006, 120 Stat. 2939, 2944; Pub. L. 110–234, title XV, §15316(c)(1), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, §4(a), title XV, §15316(c)(1), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110–343, div. B, title I, §107(c), Oct. 3, 2008, 122 Stat. 3819; Pub. L. 111–5, div. B, title I, §§1531(c)(3), 1541(b)(1), Feb. 17, 2009, 123 Stat. 360, 362; Pub. L. 115–97, title I, §13404(c)(2), Dec. 22, 2017, 131 Stat. 2138, related to credit to holders of clean renewable energy bonds. |
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EFFECTIVE DATE OF REPEAL
Pub. L. 115–97, title I, §13404(d), Dec. 22, 2017, 131 Stat. 2138, provided that: "The amendments made by this section [amending this section and sections 6211 and 6401 of this title and repealing this section and sections 54A to 54F, 54AA, 1397E, and 6431 of this title] shall apply to bonds issued after December 31, 2017." REGULATIONSPub. L. 109–58, title XIII, §1303(d), Aug. 8, 2005, 119 Stat. 997, provided that the Secretary of the Treasury was to issue regulations required under former 26 U.S.C. 54 not later than 120 days after Aug. 8, 2005. |
| United States Code, 2012 Edition, Supplement 5, 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1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart H - Repealed Sec. 54 - Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
| section 54 |
| 2017 |
| January 12, 2018 |
| No |
| repealed |
| 119 Stat. 992, 997, 2593 120 Stat. 362, 2939 122 Stat. 1511, 1664, 3819 123 Stat. 360 131 Stat. 2138 |
| Public Law 109-58, Public Law 109-135, Public Law 109-222, Public Law 109-432, Public Law 110-234, Public Law 110-246, Public Law 110-343, Public Law 111-5, Public Law 115-97 |
