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 VI - Itemized Deductions for Individuals and Corporations
Sec. 179A - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
26 U.S.C. § 179A (2018) |
[§179A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042] |
Section, added Pub. L. 102–486, title XIX, §1913(a)(1), Oct. 24, 1992, 106 Stat. 3016; amended Pub. L. 104–188, title I, §1704(j)(2), Aug. 20, 1996, 110 Stat. 1881; Pub. L. 107–147, title VI, §606(a), Mar. 9, 2002, 116 Stat. 60; Pub. L. 108–311, title III, §319(a), Oct. 4, 2004, 118 Stat. 1182; Pub. L. 109–58, title XIII, §1348, Aug. 8, 2005, 119 Stat. 1056, related to deduction for clean-fuel vehicles and certain refueling property. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 113–295, which repealed section 179A in part VI of subchapter A of chapter 1. |
EFFECTIVE DATE OF REPEAL
Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title. |
United States Code, 2018 Edition, 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Subchapter B - Computation of Taxable Income PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Sec. 179A - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042 |
section 179A |
2018 |
January 14, 2019 |
No |
repealed |
106 Stat. 3016 110 Stat. 1881 116 Stat. 60 118 Stat. 1182 119 Stat. 1056 128 Stat. 4042 |
Public Law 102-486, Public Law 104-188, Public Law 107-147, Public Law 108-311, Public Law 109-58, Public Law 113-295 |