26 U.S.C. § 1397E

Current through P.L. 118-78 (published on www.congress.gov on 07/30/2024)

Section 1397E - Repealed

26 U.S.C. § 1397E

Pub. L. 115-97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Section, added Pub. L. 105-34, §226(a), Aug. 5, 1997, 111 Stat. 821; amended Pub. L. 105-206, §6004(g)(2) -(4), July 22, 1998, 112 Stat. 796; Pub. L. 106-78, §752(b) (11), Oct. 22, 1999, 113 Stat. 1169; Pub. L. 106-170, §509, Dec. 17, 1999, 113 Stat. 1924; Pub. L. 107-110, §1076(t), Jan. 8, 2002, 115 Stat. 2092; Pub. L. 107-147, §608(a), Mar. 9, 2002, 116 Stat. 60; Pub. L. 108-311, §304(a), title IV, §406(c), Oct. 4, 2004, 118 Stat. 1179, 1189; Pub. L. 109-58, §1303(c)(2), (3), Aug. 8, 2005, 119 Stat. 997; Pub. L. 109-432, div. A, title I, §107(a), (b)(1), Dec. 20, 2006, 120 Stat. 2938; Pub. L. 110-234, title XV, §15316(c)(2), May 22, 2008, 122 Stat. 1511; Pub. L. 110-246, §4(a), title XV, §15316(c)(2), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110-343, div. C, title III, §313(b)(3), Oct. 3, 2008, 122 Stat. 3872; Pub. L. 111-5, div. B, title I, §1531(c)(3), Feb. 17, 2009, 123 Stat. 360; Pub. L. 114-95, §9215 (uu)(3), Dec. 10, 2015, 129 Stat. 2183, related to credit to holders of qualified zone academy bonds.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal 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.