26 U.S.C. § 847

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2024 Edition

Title 26 - INTERNAL REVENUE CODE

Subtitle A - Income Taxes

CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter L - Insurance Companies

PART III - PROVISIONS OF GENERAL APPLICATION

Sec. 847 - Repealed. Pub. L. 115-97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144

From the U.S. Government Publishing Office, www.gpo.gov

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 Repealed.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

Section, added Pub. L. 100–647, title VI, §6077(a), Nov. 10, 1988, 102 Stat. 3707; amended Pub. L. 101–239, title VII, §7816(n), Dec. 19, 1989, 103 Stat. 2422; Pub. L. 115–97, title I, §12001(b)(8)(B), Dec. 22, 2017, 131 Stat. 2093, related to special estimated tax payments.

Statutory Notes and Related Subsidiaries

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."

Official source