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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LegalText 26 U.S.C. § 847 Repealed. Pub. L. 11597, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 847 26 U.S.C. § 847 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/s847 data/legal/raw/us/code/title-26/usc26.xml 0220043d4270180e6b172dbe55bba61a99c4e9f56e1cc42f74db7c4faff2d58c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 1c0fb799ac295b98dd66de1f9cce95db7ccf05c1170997f8fa306591c4208303 2026-07-04 official
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26 U.S.C. § 847 - Repealed. Pub. L. 11597, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]

Notes

Section, added Pub. L. 100647, title VI, § 6077(a), Nov. 10, 1988, 102 Stat. 3707; amended Pub. L. 101239, title VII, § 7816(n), Dec. 19, 1989, 103 Stat. 2422; Pub. L. 11597, title I, § 12001(b)(8)(B), Dec. 22, 2017, 131 Stat. 2093, related to special estimated tax payments.

Statutory Notes and Related Subsidiaries

Effective Date of RepealPub. L. 11597, title I, § 13516(b), Dec. 22, 2017, 131 Stat. 2144, provided that: “The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017.”