Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

a citizen's law index

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 198A

Aa

§ 198A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]

110 words·~1 min read·/usc/title-26/section-198a

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section, added Pub. L. 110–343, div. C, title VII, § 707(a), Oct. 3, 2008, 122 Stat. 3923, related to expensing of qualified disaster expenses. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 113–295, which repealed section 198A in part VI of subchapter A of chapter 1.

Connections1 cite this · traces to 2

Cited by 1 section

U.S. Code

§ 56
Adjustments in computing alternative minimum taxable income

Traces to 2 documents

public-private-law

Tax Increase Prevention Act of 2014
Public Law 113-295

U.S. Code

Tax imposed
§ 1

2 references not yet in our index

Pub. L. 110–343, div. C, title VII, § 707(a)
122 Stat. 3923

Citation graph

cites case law

§ 198A

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]

U.S.C.×1

Pub. L.Public Law 113-295

Pub. L.Pub. L. 110–343, div. C, title VII, § 707(a)

Stat.122 Stat. 3923

Cites 4Cited by 1 across 1 source