Public Law 119-88 (05/04/2026)

26 U.S.C. § 218

Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]

Pub. L. 92–178, title VII, § 702(a)85 Stat. 561 Pub. L. 93–62588 Stat. 2120 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Section, added , , ; amended , §§ 11(d), 12(b), , ; , , , related to contributions to candidates for public office.

section 226 of this titleA prior section 218 was renumbered .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 113(d) of Pub. L. 95–600section 24 of this titleRepeal effective with respect to contributions the payment of which is made after , in taxable years beginning after such date, see , set out as an Effective Date of 1978 Amendment note under .