Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
[§ 6431. Repealed. Pub. L. 115–97, title I, § 13404(b), 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Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 111–5, div. B, title I, § 1531(b), , 123 Stat. 359; amended Pub. L. 111–147, title III, § 301(a), , 124 Stat. 77; Pub. L. 111–312, title VII, § 758(b), , 124 Stat. 3323; Pub. L. 113–295, div. A, title II, § 202(d), , 128 Stat. 4024, related to credit for qualified bonds allowed to issuer.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal by Pub. L. 115–97 applicable to bonds issued after , see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.