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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LegalText 26 U.S.C. § 218 Repealed. Pub. L. 95600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 218 26 U.S.C. § 218 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/s218 data/legal/raw/us/code/title-26/usc26.xml cf62b753c5928f42a56a2ede118ff8bf3cb690b33de6e1addca11f0268e8ff14 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 af8aaced7029e8e903b4ba23e43fc8d7aa83a32d6d12a8671386c4b4ed24a690 2026-07-04 official
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26 U.S.C. § 218 - Repealed. Pub. L. 95600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]

Notes

Section, added Pub. L. 92178, title VII, § 702(a), Dec. 10, 1971, 85 Stat. 561; amended Pub. L. 93625, §§ 11(d), 12(b), Jan. 3, 1975, 88 Stat. 2120; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to contributions to candidates for public office.

A prior section 218 was renumbered section 226 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective with respect to contributions the payment of which is made after Dec. 31, 1978, in taxable years beginning after such date, see section 113(d) of Pub. L. 95600, set out as an Effective Date of 1978 Amendment note under section 24 of this title.