26 USC 7217: Repealed. Pub. L. 97-248, title III, §357(b)(1), Sept. 3, 1982, 96 Stat. 646
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26 USC 7217: Repealed. Pub. L. 97-248, title III, §357(b)(1), Sept. 3, 1982, 96 Stat. 646 Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter A-CrimesPART I-GENERAL PROVISIONS

[§7217. Repealed. Pub. L. 97–248, title III, §357(b)(1), Sept. 3, 1982, 96 Stat. 646 ]

Section, added Pub. L. 94–455, title XII, §1202(e)(1), Oct. 4, 1976, 90 Stat. 1687 ; amended Pub. L. 95–600, title VII, §701(bb)(7), Nov. 6, 1978, 92 Stat. 2923 , related to civil damages for unauthorized disclosure of returns and return information.

Effective Date of Repeal

Repeal applicable with respect to disclosures made after Sept. 3, 1982, see section 357(c) of Pub. L. 97–248, set out as an Effective Date note under section 7431 of this title.