26 U.S.C. § 198A

Current through P.L. 117-80 (published on www.congress.gov on 12/27/2021), except for [P. L. 117-58]
Section 198A - Repealed

26 U.S.C. § 198A

Pub. L. 113-295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042

Section, added Pub. L. 110-343, div. C, title VII, §707(a), Oct. 3, 2008, 122 Stat. 3923, related to expensing of qualified disaster expenses. 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 L. 113-295 which repealed section 198A in part VI of subchapter A of chapter 1.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEAL Repeal 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.