26 USC 847: Repealed. Pub. L. 115-97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
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26 USC 847: Repealed. Pub. L. 115-97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144 Text contains those laws in effect on July 17, 2025
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART III-PROVISIONS OF GENERAL APPLICATION
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[§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 Repealed.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."