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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LegalText 26 U.S.C. § 198A Repealed. Pub. L. 113295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 198A 26 U.S.C. § 198A 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/s198A data/legal/raw/us/code/title-26/usc26.xml 38db2596eb151d01705f1a346f87dc806e84723180ca9e9205ee8afcf636bb0f a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 35fd93ed097dd8890bc1516e95a0fb4e0c12df8ec38c552b89e233b06d82c255 2026-07-04 official
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26 U.S.C. § 198A - Repealed. Pub. L. 113295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]

Notes

Section, added Pub. L. 110343, 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 L. 113295, which repealed section 198A in part VI of subchapter A of chapter 1.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.