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26 U.S.C. 6431: Repealed. Pub. L. 115–97, title I, § 13404(b) , Dec. 22, 2017 , 131 Stat. 2138Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§6431. Repealed. Pub. L. 115–97, title I, § 13404(b) , Dec. 22, 2017 , 131 Stat. 2138

Section, added Pub. L. 111–5, div. B, title I, § 1531(b), Feb. 17, 2009, 123 Stat. 359; amended Pub. L. 111–147, title III, § 301(a), Mar. 18, 2010, 124 Stat. 77; Pub. L. 111–312, title VII, § 758(b), Dec. 17, 2010, 124 Stat. 3323; Pub. L. 113–295, div. A, title II, § 202(d), Dec. 19, 2014, 128 Stat. 4024, related to credit for qualified bonds allowed to issuer.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal by Pub. L. 115–97 applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.