[USC02] 26 USC 6720C: Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212
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26 USC 6720C: Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212 Text contains those laws in effect on March 10, 2021 Pending Updates: Pub L. 117-2 (3/11/2021) [View Details]
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter B-Assessable PenaltiesPART I-GENERAL PROVISIONS

[§6720C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212 ]

Section, added Pub. L. 111–5, div. B, title III, §3001(a)(13)(A), Feb. 17, 2009, 123 Stat. 464 ; amended Pub. L. 111–144, §3(b)(5)(D), Mar. 2, 2010, 124 Stat. 45 , related to penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance.

Savings Provision

For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.