2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 65 - Abatements, Credits, and Refunds
Subchapter B - Rules of Special Application
Sec. 6431 - Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138

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Citation 26 U.S.C. § 6431 (2017)
Section Name [§6431. Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138]
Repeal Summary

Section, added Pub. L. 111–5, div. B, title I, §1531(b), Feb. 17, 2009, 123 Stat. 359; amended Pub. L. 111–147, title III, §301(a), Mar. 18, 2010, 124 Stat. 77; Pub. L. 111–312, title VII, §758(b), Dec. 17, 2010, 124 Stat. 3323; Pub. L. 113–295, div. A, title II, §202(d), Dec. 19, 2014, 128 Stat. 4024, related to credit for qualified bonds allowed to issuer.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal by Pub. L. 115–97 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.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B - Rules of Special Application
Sec. 6431 - Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138
Contains section 6431
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition repealed
Statutes at Large References 123 Stat. 359
124 Stat. 77, 3323
128 Stat. 4024
131 Stat. 2138
Public Law References Public Law 111-5, Public Law 111-147, Public Law 111-312, Public Law 113-295, Public Law 115-97
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