2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter C - The Tax Court
Part I - Organization and Jurisdiction
Sec. 7443B - Repealed. Pub. L. 110-458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110

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Citation 26 U.S.C. § 7443B (2021)
Section Name [§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110]
Repeal Summary

Section, added Pub. L. 109–280, title VIII, §856(a), Aug. 17, 2006, 120 Stat. 1019, related to the recall of retired special trial judges of the Tax Court.


Editorial Notes STATUTORY NOTES AND RELATED SUBSIDIARIES EFFECTIVE DATE OF REPEAL

Repeal effective as if included in the provisions of Pub. L. 109–280 to which the repeal relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as an Effective Date of 2008 Amendment note under section 72 of this title.

CONSTRUCTION OF AMENDMENT BY PUB. L. 109–280

Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110, provided that: "Section 856 of the 2006 Act [Pub. L. 109–280, enacting this section], and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted."

Publication Title United States Code, 2018 Edition, Supplement 3, 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 76 - JUDICIAL PROCEEDINGS
Subchapter C - The Tax Court
PART I - ORGANIZATION AND JURISDICTION
Sec. 7443B - Repealed. Pub. L. 110-458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110
Contains section 7443B
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law No
Disposition repealed
Statutes at Large References 120 Stat. 1019
122 Stat. 5110
Public Law References Public Law 109-280, Public Law 110-458
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