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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · [Subchapter Y— Repealed] · § 1400L to 1400U–3

§ 1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]

1,391 words·~6 min read·/usc/title-26/section-1400l-to-1400u-3·

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Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A) , Mar. 23, 2018 , 132 Stat. 1211 ] Section 1400L, added Pub. L. 107–147, title III, § 301(a) , Mar. 9, 2002 , 116 Stat. 33 ; amended Pub. L. 108–27, title II, § 201(c)(2) , May 28, 2003 , 117 Stat. 757 ; Pub. L. 108–311, title III, § 309(a) –(c), title IV, § 403(c), Oct. 4, 2004 , 118 Stat. 1179 , 1180, 1187; Pub. L. 109–135, title IV , §§ 405(a)(2), 412(ss), Dec. 21, 2005 , 119 Stat. 2634 , 2640; Pub. L. 110–185, title I, § 103(c)(8) , Feb. 13, 2008 , 122 Stat. 619 ;
Pub. L. 111–240, title II, § 2022(b)(6) , Sept. 27, 2010 , 124 Stat. 2558 ; Pub. L. 111–312, title IV, § 401(d)(6) , title VII, § 761(a), Dec. 17, 2010 , 124 Stat. 3306 , 3323; Pub. L. 112–240, title III , §§ 328(a), 331(e)(4), Jan. 2, 2013 , 126 Stat. 2334 , 2337; Pub. L. 113–295, div. A, title I, § 125(d)(4) , Dec. 19, 2014 , 128 Stat. 4017 , related to tax benefits for New York Liberty Zone. Section 1400M, added Pub. L. 109–135, title I, § 101(a) , Dec. 21, 2005 , 119 Stat. 2578 , related to definitions for part relating to tax benefits for GO Zones.
Section 1400N, added Pub. L. 109–135, title I, § 101(a) , Dec. 21, 2005 , 119 Stat. 2579 ; amended Pub. L. 109–432, div. A, title I , §§ 107(b)(2), 120(a), (b), Dec. 20, 2006 , 120 Stat. 2939 , 2943; Pub. L. 110–28, title VIII , §§ 8221–8223, May 25, 2007 , 121 Stat. 194 , 195; Pub. L. 110–185, title I, § 103(c)(9) , (10), Feb. 13, 2008 , 122 Stat. 619 ; 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. 110–289, div. C, title III, § 3082(b)(1) , (c)(1), July 30, 2008 , 122 Stat. 2907 ; Pub. L. 110–343, div. C, title III, § 320(a) , Oct. 3, 2008 , 122 Stat. 3873 ; Pub. L. 111–5, div. B, title I , §§ 1201(a)(2)(E), 1531(c)(3), Feb. 17, 2009 , 123 Stat. 333 , 360; Pub. L. 111–240, title II, § 2022(b)(7) , Sept. 27, 2010 , 124 Stat. 2558 ; Pub. L. 111–312, title IV, § 401(d)(7) , title VII, §§ 762(a), 763, 764(a), 765(a), Dec. 17, 2010 , 124 Stat. 3306 , 3323, 3324; Pub. L. 112–240, title III, § 331(e)(5) , Jan. 2, 2013 , 126 Stat. 2337 ;
Pub. L. 113–295, div. A, title I, § 125(d)(5) , title II, § 220(q), Dec. 19, 2014 , 128 Stat. 4017 , 4036, related to tax benefits for Gulf Opportunity Zone. Section 1400O, added Pub. L. 109–135, title I, § 102(a) , Dec. 21, 2005 , 119 Stat. 2594 ; amended Pub. L. 110–172, § 11(a)(26) , Dec. 29, 2007 , 121 Stat. 2487 , related to education tax benefits. Section 1400P, added Pub. L. 109–135, title I, § 103(a) , Dec. 21, 2005 , 119 Stat. 2594 , related to housing tax benefits. Section 1400Q, added Pub. L. 109–135, title II, § 201(a) , Dec. 21, 2005 , 119 Stat. 2596 , related to special rules for use of retirement funds.
Section 1400R, added Pub. L. 109–135, title II, § 201(a) , Dec. 21, 2005 , 119 Stat. 2601 , related to employment relief. Section 1400S, added Pub. L. 109–135, title II, § 201(a) , Dec. 21, 2005 , 119 Stat. 2604 ; amended Pub. L. 110–172, § 11(a)(14)(C) , Dec. 29, 2007 , 121 Stat. 2485 , related to additional tax relief provisions. Section 1400T, added Pub. L. 109–135, title II, § 201(a) , Dec. 21, 2005 , 119 Stat. 2607 , related to special rules for mortgage revenue bonds. Section 1400U–1, added Pub. L. 111–5, div.
B, title I, § 1401(a) , Feb. 17, 2009 , 123 Stat. 348 , related to allocation of recovery zone bonds. Section 1400U–2, added Pub. L. 111–5, div. B, title I, § 1401(a) , Feb. 17, 2009 , 123 Stat. 349 , related to recovery zone economic development bonds. Section 1400U–3, added Pub. L. 111–5, div. B, title I, § 1401(a) , Feb. 17, 2009 , 123 Stat. 350 , related to recovery zone facility bonds.
Connectionstraces to 2
46 references not yet in our index
  • 132 Stat. 1211
  • Pub. L. 107-147
  • 116 Stat. 33
  • Pub. L. 108-27
  • 117 Stat. 757
  • Pub. L. 108-311
  • 118 Stat. 1179
  • Pub. L. 109-135
  • 119 Stat. 2634
  • Pub. L. 110-185
  • 122 Stat. 619
  • Pub. L. 111-240
  • 124 Stat. 2558
  • Pub. L. 111-312
  • 124 Stat. 3306
  • Pub. L. 112-240
  • 126 Stat. 2334
  • 128 Stat. 4017
  • 119 Stat. 2578
  • 119 Stat. 2579
  • Pub. L. 109-432
  • 120 Stat. 2939
  • Pub. L. 110-28
  • 121 Stat. 194
  • Pub. L. 110-234
  • 122 Stat. 1511
  • Pub. L. 110-246
  • 122 Stat. 1664
  • Pub. L. 110-289
  • 122 Stat. 2907
  • Pub. L. 110-343
  • 122 Stat. 3873
  • Pub. L. 111-5
  • 123 Stat. 333
  • 126 Stat. 2337
  • 119 Stat. 2594
  • Pub. L. 110-172
  • 121 Stat. 2487
  • 119 Stat. 2596
  • 119 Stat. 2601
+ 6 more
Citation graph
cites case law
§ 1400L to 1400U–3
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
Pub. L.Public Law 115-141
Pub. L.Public Law 113-295
Stat.132 Stat. 1211
Pub. L.Pub. L. 107-147
Stat.116 Stat. 33
Pub. L.Pub. L. 108-27
Stat.117 Stat. 757
Cites 48 · showing 7Cited by 0 across 0 sources
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