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26 U.S.C. 847: Repealed. Pub. L. 115–97, title I, § 13516(a) , Dec. 22, 2017 , 131 Stat. 2144Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§847. Repealed. Pub. L. 115–97, title I, § 13516(a) , Dec. 22, 2017 , 131 Stat. 2144

Section, added Pub. L. 100–647, title VI, § 6077(a), Nov. 10, 1988, 102 Stat. 3707; amended Pub. L. 101–239, title VII, § 7816(n), Dec. 19, 1989, 103 Stat. 2422; Pub. L. 115–97, title I, § 12001(b)(8)(B), Dec. 22, 2017, 131 Stat. 2093, related to special estimated tax payments.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 115–97, title I, § 13516(b), Dec. 22, 2017, 131 Stat. 2144, provided that:

“The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017.”