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

26 U.S.C. § 7443B

Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]

Pub. L. 109–280, title VIII, § 856(a)120 Stat. 1019 Section, added , , , related to the recall of retired special trial judges of the Tax Court.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 109–280section 112 of Pub. L. 110–458section 72 of this titleRepeal effective as if included in the provisions of to which the repeal relates, except as otherwise provided, see , set out as an Effective Date of 2008 Amendment note under .

Pub. L. 109–280Construction of Amendment by

Pub. L. 110–458, title I, § 108l122 Stat. 5110

Pub. L. 109–280“Section 856 of the 2006 Act [, enacting this section], and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted.”
(), , , provided that: