Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§ 54. Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 109–58, title XIII, § 1303(a), , 119 Stat. 992; amended Pub. L. 109–135, title I, § 101(b)(1), title IV, § 402(c)(1), , 119 Stat. 2593, 2610; Pub. L. 109–222, title V, § 508(d)(3), , 120 Stat. 362; Pub. L. 109–432, div. A, title I, § 107(b)(2), title II, § 202(a), , 120 Stat. 2939, 2944; Pub. L. 110–234, title XV, § 15316(c)(1), , 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(1), , 122 Stat. 1664, 2273; Pub. L. 110–343, div. B, title I, § 107(c), , 122 Stat. 3819; Pub. L. 111–5, div. B, title I, §§ 1531(c)(3), 1541(b)(1), , 123 Stat. 360, 362; Pub. L. 115–97, title I, § 13404(c)(2), , 131 Stat. 2138, related to credit to holders of clean renewable energy bonds.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 115–97, title I, § 13404(d), , 131 Stat. 2138, provided that: “The amendments made by this section [amending this section and sections 6211 and 6401 of this title and repealing this section and sections 54A to 54F, 54AA, 1397E, and 6431 of this title] shall apply to bonds issued after .”
Regulations
Pub. L. 109–58, title XIII, § 1303(d), , 119 Stat. 997, provided that the Secretary of the Treasury was to issue regulations required under former 26 U.S.C. 54 not later than 120 days after .