26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6431

Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138

Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 65
Statutory Text

26 U.S.C. § 6431 — Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter B - Rules of Special Application Sec. 6431 - Repealed. Pub. L. 115-97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138 From the U.S. Government Publishing Office, www.gpo.gov

[§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 Repealed.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.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6431
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The statutory text of 26 U.S.C. § 6431 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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