Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
40 lines
1.9 KiB
Markdown
40 lines
1.9 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "26 U.S.C. § 54AA"
|
||
description: "Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 26
|
||
title_name: "INTERNAL REVENUE CODE"
|
||
chapter_number: "1"
|
||
chapter_name: "NORMAL TAXES AND SURTAXES"
|
||
section: "54AA"
|
||
citation: "26 U.S.C. § 54AA"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
||
source_identifier: "/us/usc/t26/s54AA"
|
||
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
||
source_hash: "eb9b75102cd09e636bbe3b843dd25ef63447c64732d2f808f9fd01fc8ff35bf4"
|
||
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
||
text_hash: "02013e8b4f796919e7792f6b1c7fc439e24714cfda4bce778d495245fa22a86f"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 26 U.S.C. § 54AA - Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
|
||
|
||
## Notes
|
||
|
||
Section, added Pub. L. 111–5, div. B, title I, § 1531(a), Feb. 17, 2009, 123 Stat. 358, related to build America bonds.
|
||
|
||
Statutory Notes and Related Subsidiaries
|
||
|
||
Effective Date of RepealRepeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.
|
||
|
||
Transitional Coordination With State LawPub. L. 111–5, div. B, title I, § 1531(d), Feb. 17, 2009, 123 Stat. 360, provided that, except as otherwise provided by a State after Feb. 17, 2009, the interest on any build America bond (as defined in former 26 U.S.C. 54AA) and the amount of any credit determined under such section with respect to such bond was to be treated for purposes of the income tax laws of such State as being exempt from Federal income tax.
|