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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LegalText 26 U.S.C. § 6431 Repealed. Pub. L. 11597, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138] us united_states_code code_section 26 INTERNAL REVENUE CODE 65 ABATEMENTS, CREDITS, AND REFUNDS 6431 26 U.S.C. § 6431 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/s6431 data/legal/raw/us/code/title-26/usc26.xml d42d9fdbd0e5c6f4d8a6bda506c796efb3a89d14dc1f6f3d798cfab1dcd772c0 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 65365f8e489c041eeab32cecd2ac856d15ad29dbf2cb348828c276ec3f184902 2026-07-04 official
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26 U.S.C. § 6431 - Repealed. Pub. L. 11597, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]

Notes

Section, added Pub. L. 1115, div. B, title I, § 1531(b), Feb. 17, 2009, 123 Stat. 359; amended Pub. L. 111147, title III, § 301(a), Mar. 18, 2010, 124 Stat. 77; Pub. L. 111312, title VII, § 758(b), Dec. 17, 2010, 124 Stat. 3323; Pub. L. 113295, div. A, title II, § 202(d), Dec. 19, 2014, 128 Stat. 4024, related to credit for qualified bonds allowed to issuer.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal by Pub. L. 11597 applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 11597, set out as a note under former section 54 of this title.