26 USC 54AA: Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
Text contains those laws in effect on December 24, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart J-Repealed
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[§54AA. Repealed.
Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of
Transitional Coordination With State Law