Internal Revenue Code · 26 U.S.C.
§ 3507. Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3507
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 3 other regulations
- Regulations
- 2 issued under this section
Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403
Regulations under this section
Treasury regulations (26 CFR) issued under § 3507
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 3 regulations not issued under it
Where it sits in the Code
Nearby sections
- § 3503 Erroneous payments
- § 3504 Acts to be performed by agents
- § 3505 Liability of third parties paying or providing for wages
- § 3506 Individuals providing companion sitting placement services
- § 3507 Repealed
- § 3508 Treatment of real estate agents and direct sellers
- § 3509 Determination of employer’s liability for certain employment taxes
- § 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
- § 3511 Certified professional employer organizations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 95–600, title I, § 105(b)(1), Nov. 6, 1978, 92 Stat. 2773; amended Pub. L. 97–248, title III, §§ 307(a)(3), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title IV, § 474(r)(30), title X, § 1042(d)(3), (4), July 18, 1984, 98 Stat. 845, 1044; Pub. L. 99–514, title I, § 111(d)(2), (3), Oct. 22, 1986, 100 Stat. 2108; Pub. L. 101–508, title XI, § 11111(c), Nov. 5, 1990, 104 Stat. 1388–412; Pub. L. 103–66, title XIII, § 13131(d)(4)–(6), Aug. 10, 1993, 107 Stat. 435; Pub. L. 103–465, title VII, § 721(c), Dec. 8, 1994, 108 Stat. 5002, related to advance payment of earned income credit.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 2010, see section 219(c) of Pub. L. 111–226, set out as an Effective Date of 2010 Amendment note under section 32 of this title.