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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LegalText 26 U.S.C. § 7443B Repealed. Pub. L. 110458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110] us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7443B 26 U.S.C. § 7443B 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/s7443B data/legal/raw/us/code/title-26/usc26.xml c960b0a44117c0acd25158716fc946fc31b27f96f61c6e5777471caf65e48362 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 5232639780247cb4d64bd9ee48b56a06cb8c1f9f14e8f1dc0dc2e13cfbf04701 2026-07-04 official
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26 U.S.C. § 7443B - Repealed. Pub. L. 110458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]

Notes

Section, added Pub. L. 109280, title VIII, § 856(a), Aug. 17, 2006, 120 Stat. 1019, related to the recall of retired special trial judges of the Tax Court.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective as if included in the provisions of Pub. L. 109280 to which the repeal relates, except as otherwise provided, see section 112 of Pub. L. 110458, set out as an Effective Date of 2008 Amendment note under section 72 of this title.

Construction of Amendment by Pub. L. 109280Pub. L. 110458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110, provided that: “Section 856 of the 2006 Act [Pub. L. 109280, enacting this section], and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted.”