Title 26 — Internal Revenue Code
Part VI · Chapter 1 — Normal Taxes and Surtaxes
[§ 179A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 102–486, title XIX, § 1913(a)(1), , 106 Stat. 3016; amended Pub. L. 104–188, title I, § 1704(j)(2), , 110 Stat. 1881; Pub. L. 107–147, title VI, § 606(a), , 116 Stat. 60; Pub. L. 108–311, title III, § 319(a), , 118 Stat. 1182; Pub. L. 109–58, title XIII, § 1348, , 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 L. 113–295, which repealed section 179A in part VI of subchapter A of chapter 1.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 Repeal
Repeal effective , 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.