26 USC 847: Repealed. Pub. L. 115-97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter L / PART III / § 847   Next >>
 
26 USC 847: Repealed.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 7, 2025
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART III-PROVISIONS OF GENERAL APPLICATION
Jump To: Miscellaneous

[§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 Repealed.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."