FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
26 U.S.C. § 54
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterA
PartIV
Current throughPub. L. 119-99
This text of 26 U.S.C. § 54 (Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 54.
Text
Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Automobile Club of Mich. v. Commissioner
353 U.S. 180 (Supreme Court, 1957)
Tad R. Knowles v. United States
224 F.2d 168 (Tenth Circuit, 1955)
Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue
250 F.2d 242 (Fifth Circuit, 1957)
Falsone v. United States
205 F.2d 734 (Fifth Circuit, 1953)
United States v. Harold Judson
322 F.2d 460 (Ninth Circuit, 1963)
Stillman v. United States
177 F.2d 607 (Ninth Circuit, 1949)
Harry and Amanda Schroeder v. Commissioner of Internal Revenue
291 F.2d 649 (Eighth Circuit, 1961)
Anthony Marcella and Bessie Marcella v. Commissioner of Internal Bevenue
222 F.2d 878 (Eighth Circuit, 1955)
United States v. Boccuto
175 F. Supp. 886 (D. New Jersey, 1959)
Burka v. Commissioner of Internal Revenue
179 F.2d 483 (Fourth Circuit, 1950)
Hooper v. United States
216 F.2d 684 (Tenth Circuit, 1954)
Roberts Dairy Co. v. Commissioner of Internal Revenue
195 F.2d 948 (Eighth Circuit, 1952)
United States v. Willis
145 F. Supp. 365 (M.D. Georgia, 1955)
Jack Little Foundation for Aid to Deaf v. Jones
102 F. Supp. 326 (W.D. Oklahoma, 1951)
Morris Wexler and Annabel Wexler v. Commissioner of Internal Revenue
241 F.2d 304 (Sixth Circuit, 1957)
Standard Office Building Corp. v. United States
640 F. Supp. 549 (N.D. Illinois, 1986)
United States v. McKenna
126 F. Supp. 831 (D. Minnesota, 1954)
Noteman v. Welch
26 F. Supp. 437 (D. Massachusetts, 1939)
United States v. Abelow
14 F. Supp. 304 (S.D. New York, 1936)
Editorial Notes
Section, added Pub. L. 109–58, title XIII, §1303(a), Aug. 8, 2005, 119 Stat. 992; amended Pub. L. 109–135, title I, §101(b)(1), title IV, §402(c)(1), Dec. 21, 2005, 119 Stat. 2593, 2610; Pub. L. 109–222, title V, §508(d)(3), May 17, 2006, 120 Stat. 362; Pub. L. 109–432, div. A, title I, §107(b)(2), title II, §202(a), Dec. 20, 2006, 120 Stat. 2939, 2944; Pub. L. 110–234, title XV, §15316(c)(1), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, §4(a), title XV, §15316(c)(1), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110–343, div. B, title I, §107(c), Oct. 3, 2008, 122 Stat. 3819; Pub. L. 111–5, div. B, title I, §§1531(c)(3), 1541(b)(1), Feb. 17, 2009, 123 Stat. 360, 362; Pub. L. 115–97, title I, §13404(c)(2), Dec. 22, 2017, 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), Dec. 22, 2017, 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 December 31, 2017."
Regulations
Pub. L. 109–58, title XIII, §1303(d), Aug. 8, 2005, 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 Aug. 8, 2005.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 115–97, title I, §13404(d), Dec. 22, 2017, 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 December 31, 2017."
Regulations
Pub. L. 109–58, title XIII, §1303(d), Aug. 8, 2005, 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 Aug. 8, 2005.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 54, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/54.