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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 103A Repealed. Pub. L. 99514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 103A 26 U.S.C. § 103A current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s103A data/legal/raw/us/code/title-26/usc26.xml 98f357b0439a5c6d789f63d2e5e4a78ee751db3cf6c2b16c3679083dfe2b2e24 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a7196e52f8bb95547c70e442926d293bf299650918d756b52fc37a627d164a66 2026-07-04 official
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26 U.S.C. § 103A - Repealed. Pub. L. 99514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

Notes

Section, added Pub. L. 96499, title XI, § 1102(a), Dec. 5, 1980, 94 Stat. 2660; amended Pub. L. 96595, § 5(a), (b), Dec. 24, 1980, 94 Stat. 3467; Pub. L. 97248, title II, § 220(a)(e), title III, § 310(c)(3), (4), Sept. 3, 1982, 96 Stat. 475, 476, 599; Pub. L. 98369, div. A, title I, § 42(a)(2), title VI, §§ 611(a)(c), 612(b), 624(b)(1), July 18, 1984, 98 Stat. 556, 901903, 911, 924; Pub. L. 99514, title XVIII, § 1861, Oct. 22, 1986, 100 Stat. 2883, related to mortgage subsidy bonds. See section 143 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99514, set out as an Effective Date; Transitional Rules note under section 141 of this title.