2020 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 D - Business Related Credits
Sec. 45M - Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
| 26 U.S.C. § 45M (2020) |
| [§45M. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208] |
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Section, added Pub. L. 109–58, title XIII, §1334(a), Aug. 8, 2005, 119 Stat. 1030; amended Pub. L. 110–343, div. B, title III, §305(a)–(e), Oct. 3, 2008, 122 Stat. 3845–3847; Pub. L. 111–312, title VII, §709(a)–(d), Dec. 17, 2010, 124 Stat. 3312, 3313; Pub. L. 112–240, title IV, §409(a), (b), Jan. 2, 2013, 126 Stat. 2342, provided for an energy efficient appliance credit. |
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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. |
| United States Code, 2018 Edition, Supplement 2, 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A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart D - Business Related Credits Sec. 45M - Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208 |
| section 45M |
| 2020 |
| January 13, 2021 |
| No |
| repealed |
| 119 Stat. 1030 122 Stat. 3845-3847 124 Stat. 3312 126 Stat. 2342 132 Stat. 1208 |
| Public Law 109-58, Public Law 110-343, Public Law 111-312, Public Law 112-240, Public Law 115-141 |
