Title 26 — Internal Revenue Code
Part VII · Chapter 1 — Normal Taxes and Surtaxes
[§ 218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 92–178, title VII, § 702(a), , 85 Stat. 561; amended Pub. L. 93–625, §§ 11(d), 12(b), , 88 Stat. 2120; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834, related to contributions to candidates for public office.
removalDescription
A prior section 218 was renumbered section 226 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to contributions the payment of which is made after , in taxable years beginning after such date, see section 113(d) of Pub. L. 95–600, set out as an Effective Date of 1978 Amendment note under section 24 of this title.