26 U.S. Code [§ 847. Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]

Effective Date of Repeal

Pub. L. 115–97, title I, § 13516(b), Dec. 22, 2017, 131 Stat. 2144, provided that:

“The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017.”