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2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter L - Insurance Companies
Part III - Provisions of General Application
Sec. 847 - Repealed. Pub. L. 115-97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
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| 26 U.S.C. § 847 (2017) |
| [§847. Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144] |
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Section, added Pub. L. 100–647, title VI, §6077(a), Nov. 10, 1988, 102 Stat. 3707; amended Pub. L. 101–239, title VII, §7816(n), Dec. 19, 1989, 103 Stat. 2422; Pub. L. 115–97, title I, §12001(b)(8)(B), Dec. 22, 2017, 131 Stat. 2093, related to special estimated tax payments. |
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EFFECTIVE DATE OF REPEAL
Pub. L. 115–97, title I, §13516(b), Dec. 22, 2017, 131 Stat. 2144, provided that: "The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017." |
| 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- NORMAL TAXES AND SURTAXES Subchapter L - Insurance Companies PART III - PROVISIONS OF GENERAL APPLICATION Sec. 847 - Repealed. Pub. L. 115-97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144 |
| section 847 |
| 2017 |
| January 12, 2018 |
| No |
| repealed |
| 102 Stat. 3707 103 Stat. 2422 131 Stat. 2093, 2144 |
| Public Law 100-647, Public Law 101-239, Public Law 115-97 |
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