26 U.S.C. § 847
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 847
Section, added Pub. L. 100-647, title VI, §6077(a), Nov. 10, 1988, 102 Stat. 3707; amended Pub. L. 101-239, title VII, §7816(n), Dec. 19, 1989, 103 Stat. 2422; Pub. L. 115-97, title I, §12001(b)(8)(B), Dec. 22, 2017, 131 Stat. 2093, related to special estimated tax payments.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL Pub. L. 115-97, title I, §13516(b), Dec. 22, 2017, 131 Stat. 2144, provided that: "The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017."