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Internal Revenue Code · 26 U.S.C.

§ 847. Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144

Repealed Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 847

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Repealed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 2 other regulations

Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited in 2 regulations not issued under it

Where it sits in the Code

  1. Subtitle A Income Taxes
  2. Chapter 1 NORMAL TAXES AND SURTAXES
  3. Subchapter L Insurance Companies
  4. Part III PROVISIONS OF GENERAL APPLICATION

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Section, added Pub. L. 100–647, title VI, § 6077(a), Nov. 10, 1988, 102 Stat. 3707; amended Pub. L. 101–239, title VII, § 7816(n), Dec. 19, 1989, 103 Stat. 2422; Pub. L. 115–97, 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 Repeal

Pub. L. 115–97, 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.”