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26 U.S.C. 1397E: Repealed. Pub. L. 115-97, title I, § 13404(c)(1) , Dec. 22, 2017 , 131 Stat. 2138Text contains those laws in effect through Public Law 119-136 (October 22, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES

§1397E. Repealed. Pub. L. 115-97, title I, § 13404(c)(1) , Dec. 22, 2017 , 131 Stat. 2138

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal 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.