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26 U.S.C. 30: Repealed. Pub. L. 113-295, div. A, title II, § 221(a)(2)(A) , Dec. 19, 2014 , 128 Stat. 4037Text contains those laws in effect through Public Law 119-136 (October 22, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES

§30. Repealed. Pub. L. 113-295, div. A, title II, § 221(a)(2)(A) , Dec. 19, 2014 , 128 Stat. 4037

A prior section 30 was renumbered section 41 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113-295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.