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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter A— Determination of Tax Liability · § 30A

§ 30A. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]

1,261 words·~6 min read·/usc/title-26/section-30a

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Section, added Pub. L. 104–188, title I, § 1601(b)(1), Aug. 20, 1996, 110 Stat. 1830; amended Pub. L. 105–34, title XVI, § 1601(f)(1)(A), Aug. 5, 1997, 111 Stat. 1090; Pub. L. 106–554, § 1(a)(7) [title III, § 311(a)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640; Pub. L. 113–295, div. A, title II, § 221(a)(12)(C), Dec. 19, 2014, 128 Stat. 4038, related to Puerto Rico economic activity credit. Repeal was executed to this section, which is in subpart B of part IV of subchapter A of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 115–141, which repealed section 30A in subpart C of part IV of subchapter A of chapter 1.
Connections2 cite this · traces to 7
24 references not yet in our index
  • Pub. L. 104–188, title I, § 1601(b)(1)
  • 110 Stat. 1830
  • Pub. L. 105–34, title XVI, § 1601(f)(1)(A)
  • 111 Stat. 1090
  • Pub. L. 106–554, § 1(a)(7) [title III, § 311(a)(2)]
  • 114 Stat. 2763
  • 128 Stat. 4038
  • Pub. L. 109–432, div. A, title I, § 119
  • 120 Stat. 2942
  • Pub. L. 110–343, div. C, title III, § 309(a)
  • 122 Stat. 3869
  • Pub. L. 111–312, title VII, § 756(a)
  • 124 Stat. 3322
  • Pub. L. 112–240, title III, § 330(a)
  • 126 Stat. 2335
  • 128 Stat. 4020
  • 129 Stat. 3071
  • 132 Stat. 147
  • 133 Stat. 3230
  • 134 Stat. 3054
  • section 119 of Pub. L. 109–432
  • Pub. L. 112–240, title III, § 330(c)
  • Pub. L. 111–312, title VII, § 756(b)
  • Pub. L. 110–343, div. C, title III, § 309(b)
Citation graph
cites case law
§ 30A
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
U.S.C.×2
Pub. L.Pub. L. 104–188, title I, § 1601(b)(1)
Stat.110 Stat. 1830
Pub. L.Pub. L. 105–34, title XVI, § 1601(f)(1)(A)
Stat.111 Stat. 1090
Pub. L.Pub. L. 106–554, § 1(a)(7) [title III, § 311(a)(2)]
Cites 31 · showing 12Cited by 2 across 1 source
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