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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 · § 54

§ 54. Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

257 words·~1 min read·/usc/title-26/section-54

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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.
Connections31 cite this · traces to 2
Cited by 31 sections · top 22
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19 references not yet in our index
  • Pub. L. 109–58, title XIII, § 1303(a)
  • 119 Stat. 992
  • Pub. L. 109–135, title I, § 101(b)(1)
  • 119 Stat. 2593
  • Pub. L. 109–222, title V, § 508(d)(3)
  • 120 Stat. 362
  • Pub. L. 109–432, div. A, title I, § 107(b)(2)
  • 120 Stat. 2939
  • Pub. L. 110–234, title XV, § 15316(c)(1)
  • 122 Stat. 1511
  • Pub. L. 110–246, § 4(a)
  • 122 Stat. 1664
  • Pub. L. 110–343, div. B, title I, § 107(c)
  • 122 Stat. 3819
  • Pub. L. 111–5, div. B, title I
  • 123 Stat. 360
  • 131 Stat. 2138
  • Pub. L. 109–58, title XIII, § 1303(d)
  • 119 Stat. 997
Citation graph
cites case law
§ 54
Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
Stat.×20
U.S.C.×10
Pub. L.×1
Pub. L.Pub. L. 109–58, title XIII, § 1303(a)
Stat.119 Stat. 992
Pub. L.Pub. L. 109–135, title I, § 101(b)(1)
Stat.119 Stat. 2593
Pub. L.Pub. L. 109–222, title V, § 508(d)(3)
Cites 21 · showing 7Cited by 31 across 3 sources
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