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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Subpart J - Repealed
Sec. 54AA - Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
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| 26 U.S.C. § 54AA (2017) |
| [§54AA. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138] |
|
Section, added Pub. L. 111–5, div. B, title I, §1531(a), Feb. 17, 2009, 123 Stat. 358, related to build America bonds. |
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EFFECTIVE DATE OF REPEAL
Repeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title. TRANSITIONAL COORDINATION WITH STATE LAWPub. L. 111–5, div. B, title I, §1531(d), Feb. 17, 2009, 123 Stat. 360, provided that, except as otherwise provided by a State after Feb. 17, 2009, the interest on any build America bond (as defined in former 26 U.S.C. 54AA) and the amount of any credit determined under such section with respect to such bond was to be treated for purposes of the income tax laws of such State as being exempt from Federal income tax. |
| 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1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart J - Repealed Sec. 54AA - Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
| section 54AA |
| 2017 |
| January 12, 2018 |
| No |
| repealed |
| 123 Stat. 358, 360 131 Stat. 2138 |
| Public Law 111-5, Public Law 115-97 |
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