26 U.S.C. § 179A

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 179A - Repealed

26 U.S.C. § 179A

Pub. L. 113-295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

Section, added Pub. L. 102-486, title XIX, §1913(a)(1), Oct. 24, 1992, 106 Stat. 3016; amended Pub. L. 104-188, title I, §1704(j)(2), Aug. 20, 1996, 110 Stat. 1881; Pub. L. 107-147, title VI, §606(a), Mar. 9, 2002, 116 Stat. 60; Pub. L. 108-311, title III, §319(a), Oct. 4, 2004, 118 Stat. 1182; Pub. L. 109-58, title XIII, §13481348,, 119 Stat. 1056, related to deduction for clean-fuel vehicles and certain refueling property. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 113-295 which repealed section 179A in part VI of subchapter A of chapter 1.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113-295 set out as an Effective Date of 2014 Amendment note under section 1 of this title.