Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§ 51A. Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 105–34, title VIII, § 801(a), , 111 Stat. 869; amended Pub. L. 105–277, div. J, title I, § 1003, , 112 Stat. 2681–888; Pub. L. 106–170, title V, § 505(a), , 113 Stat. 1921; Pub. L. 107–16, title IV, § 411(c), , 115 Stat. 63; Pub. L. 107–147, title IV, § 417(4), title VI, § 605(a), , 116 Stat. 56, 60; Pub. L. 108–311, title III, § 303(a)(2), , 118 Stat. 1179; Pub. L. 109–432, div. A, title I, § 105(a), , 120 Stat. 2936, related to temporary incentives for employing long-term family assistance recipients. See section 51(e) of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to individuals who begin work for the employer after , see section 105(f)(2) of Pub. L. 109–432, set out as an Effective Date of 2006 Amendment note under section 51 of this title.