2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter B - Computation of Taxable Income
Part III - Items Specifically Excluded From Gross Income
Sec. 139C - Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212

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Citation	26 U.S.C. § 139C (2018)
Section Name	[§139C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212]
Repeal Summary	Section, added Pub. L. 111–5, div. B, title III, §3001(a)(15)(A), Feb. 17, 2009, 123 Stat. 465; amended Pub. L. 111–144, §3(b)(5)(B), Mar. 2, 2010, 124 Stat. 44, related to COBRA premium assistance.
Editorial Notes	SAVINGS PROVISION For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Publication Title	United States Code, 2018 Edition, 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 A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME Sec. 139C - Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212
Contains	section 139C
Date	2018
Laws In Effect As Of Date	January 14, 2019
Positive Law	No
Disposition	repealed
Statutes at Large References	123 Stat. 465 124 Stat. 44 132 Stat. 1212
Public Law References	Public Law 111-5, Public Law 111-144, Public Law 115-141

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