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26 U.S.C. 6431: Repealed.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 119-121 (October 9, 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 Repealed.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.