26 U.S.C. § 7443B
26 U.S.C. § 7443B
Section, added Pub. L. 109-280, title VIII, §856(a), Aug. 17, 2006, 120 Stat. 1019, related to the recall of retired special trial judges of the Tax Court.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEALRepeal effective as if included in the provisions of Pub. L. 109-280 to which the repeal relates, except as otherwise provided, see section 112 of Pub. L. 110-458 set out as an Effective Date of 2008 Amendment note under section 72 of this title.
CONSTRUCTION OF AMENDMENT BY PUB. L. 109-280 Pub. L. 110-458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110, provided that: "Section 856 of the 2006 Act [ Pub. L. 109-280 enacting this section], and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted."
- Internal Revenue Code of 1986
- The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
- Tax Court
- The term "Tax Court" means the United States Tax Court.