26 USC 218: Repealed. Pub. L. 95-600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778
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26 USC 218: Repealed. Pub. L. 95-600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778 Text contains those laws in effect on May 7, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
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[§218. Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778 ]

Section, added Pub. L. 92–178, title VII, §702(a), Dec. 10, 1971, 85 Stat. 561 ; amended Pub. L. 93–625, §§11(d), 12(b), Jan. 3, 1975, 88 Stat. 2120 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 , related to contributions to candidates for public office.

A prior section 218 was renumbered section 224 of this title.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective with respect to contributions the payment of which is made after Dec. 31, 1978, in taxable years beginning after such date, see section 113(d) of Pub. L. 95–600, set out as an Effective Date of 1978 Amendment note under section 24 of this title.