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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · [Subchapter W— Repealed] · § 1400 to 1400C

§ 1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

945 words·~4 min read·/usc/title-26/section-1400-to-1400c·

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Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A) , Mar. 23, 2018 , 132 Stat. 1209 ] Section 1400, added Pub. L. 105–34, title VII, § 701(a) , Aug. 5, 1997 , 111 Stat. 863 ; amended Pub. L. 105–206, title VI, § 6008(a) , July 22, 1998 , 112 Stat. 811 ; Pub. L. 106–554, § 1(a)(7) [title I, §§ 113(c), 116(b)(5), 164(a)(1)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–601, 2763A–603, 2763A–625; Pub. L. 108–311, title III, § 310(a) , Oct. 4, 2004 , 118 Stat. 1180 ; Pub. L. 109–432, div.
A, title I, § 110(a)(1) , Dec. 20, 2006 , 120 Stat. 2939 ; Pub. L. 110–343, div. C, title III, § 322(a)(1) , Oct. 3, 2008 , 122 Stat. 3873 ; Pub. L. 111–312, title VII, § 754(a) , Dec. 17, 2010 , 124 Stat. 3321 , related to establishment of DC Zone. Section 1400A, added Pub. L. 105–34, title VII, § 701(a) , Aug. 5, 1997 , 111 Stat. 864 ; amended Pub. L. 105–206, title VI, § 6008(b) , July 22, 1998 , 112 Stat. 811 ; Pub. L. 106–554, § 1(a)(7) [title I, § 164(a)(2)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–625;
Pub. L. 108–311, title III, § 310(b) , Oct. 4, 2004 , 118 Stat. 1180 ; Pub. L. 109–432, div. A, title I, § 110(b)(1) , Dec. 20, 2006 , 120 Stat. 2939 ; Pub. L. 110–343, div. C, title III, § 322(b)(1) , Oct. 3, 2008 , 122 Stat. 3873 ; Pub. L. 111–312, title VII, § 754(b) , Dec. 17, 2010 , 124 Stat. 3321 , related to tax-exempt economic development bonds. Section 1400B, added Pub. L. 105–34, title VII, § 701(a) , Aug. 5, 1997 , 111 Stat. 864 ; amended Pub. L. 105–206, title VI, § 6008(c) , July 22, 1998 , 112 Stat. 811 ;
Pub. L. 106–554, § 1(a)(7) [title I, §§ 116(b)(5), 164(b)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–603, 2763A–625; Pub. L. 108–311, title III, § 310(c)(1) –(2)(B), Oct. 4, 2004 , 118 Stat. 1180 ; Pub. L. 109–432, div. A, title I, § 110(c)(1) –(2)(B), Dec. 20, 2006 , 120 Stat. 2940 ; Pub. L. 110–343, div. C, title III, § 322(c)(1) , (2)(A), (B), Oct. 3, 2008 , 122 Stat. 3874 ; Pub. L. 111–312, title VII, § 754(c) , Dec. 17, 2010 , 124 Stat. 3321 , related to zero percent capital gains rate.
Section 1400C, added Pub. L. 105–34, title VII, § 701(a) , Aug. 5, 1997 , 111 Stat. 867 ; amended Pub. L. 105–206, title VI, § 6008(d)(1) –(5), July 22, 1998 , 112 Stat. 811 , 812; Pub. L. 106–170, title V, § 510 , Dec. 17, 1999 , 113 Stat. 1924 ; Pub. L. 106–554, § 1(a)(7) [title I, § 163] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–625; Pub. L. 107–16, title II , §§ 201(b)(2)(H), 202(f)(2)(C), title VI, § 618(b)(2)(E), June 7, 2001 , 115 Stat. 46 , 49, 108; Pub. L. 107–147, title IV, § 417(23)(B) , Mar. 9, 2002 , 116 Stat. 57 ;
Pub. L. 108–311, title III, § 310(d) , Oct. 4, 2004 , 118 Stat. 1180 ; Pub. L. 109–58, title XIII, § 1335(b)(3) , Aug. 8, 2005 , 119 Stat. 1036 ; Pub. L. 109–135, title IV, § 402(i)(3)(F) , (4), Dec. 21, 2005 , 119 Stat. 2614 , 2615; Pub. L. 109–432, div. A, title I, § 110(d)(1) , Dec. 20, 2006 , 120 Stat. 2940 ; Pub. L. 110–343, div. B, title II, § 205(d)(1)(E) , div. C, title III, § 322(d)(1), Oct. 3, 2008 , 122 Stat. 3839 , 3874; Pub. L. 111–5, div. B, title I , §§ 1004(b)(6), 1006(d)(1), 1142(b)(1)(F), 1144(b)(1)(F), Feb. 17, 2009 , 123 Stat. 314 , 316, 330, 332;
Pub. L. 111–92, § 11(i) , Nov. 6, 2009 , 123 Stat. 2991 ; Pub. L. 111–148, title X, § 10909(b)(2)(M) , (c), Mar. 23, 2010 , 124 Stat. 1023 ; Pub. L. 111–312, title I, § 101(b)(1) , title VII, § 754(d), Dec. 17, 2010 , 124 Stat. 3298 , 3322; Pub. L. 112–240, title I, § 104(c)(2)(L) , Jan. 2, 2013 , 126 Stat. 2322 , related to first-time homebuyer credit for District of Columbia.
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  • 132 Stat. 1209
  • Pub. L. 105-34
  • 111 Stat. 863
  • Pub. L. 105-206
  • 112 Stat. 811
  • Pub. L. 106-554
  • 114 Stat. 2763
  • Pub. L. 108-311
  • 118 Stat. 1180
  • Pub. L. 109-432
  • 120 Stat. 2939
  • Pub. L. 110-343
  • 122 Stat. 3873
  • Pub. L. 111-312
  • 124 Stat. 3321
  • 111 Stat. 864
  • 120 Stat. 2940
  • 122 Stat. 3874
  • 111 Stat. 867
  • Pub. L. 106-170
  • 113 Stat. 1924
  • Pub. L. 107-16
  • 115 Stat. 46
  • Pub. L. 107-147
  • 116 Stat. 57
  • Pub. L. 109-58
  • 119 Stat. 1036
  • Pub. L. 109-135
  • 119 Stat. 2614
  • 122 Stat. 3839
  • Pub. L. 111-5
  • 123 Stat. 314
  • Pub. L. 111-92
  • 123 Stat. 2991
  • Pub. L. 111-148
  • 124 Stat. 1023
  • 124 Stat. 3298
  • Pub. L. 112-240
  • 126 Stat. 2322
Citation graph
cites case law
§ 1400 to 1400C
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
Pub. L.Public Law 115-141
Stat.132 Stat. 1209
Pub. L.Pub. L. 105-34
Stat.111 Stat. 863
Pub. L.Pub. L. 105-206
Stat.112 Stat. 811
Cites 40 · showing 6Cited by 0 across 0 sources
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