26 USC 6431: Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138
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26 USC 6431: Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138 Text contains those laws in effect on April 24, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter B-Rules of Special Application
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[§6431. Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138 ]

Section, added Pub. L. 111–5, div. B, title I, §1531(b), Feb. 17, 2009, 123 Stat. 359 ; amended Pub. L. 111–147, title III, §301(a), Mar. 18, 2010, 124 Stat. 77 ; Pub. L. 111–312, title VII, §758(b), Dec. 17, 2010, 124 Stat. 3323 ; Pub. L. 113–295, div. A, title II, §202(d), Dec. 19, 2014, 128 Stat. 4024 , related to credit for qualified bonds allowed to issuer.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal by Pub. L. 115–97 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.