26 U.S.C. § 54 | Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Pub. L. 109–58, title XIII, § 1303(a)Aug. 8, 2005119 Stat. 992 Pub. L. 109–135, title I, § 101(b)(1)Dec. 21, 2005119 Stat. 2593 Pub. L. 109–222, title V, § 508(d)(3)May 17, 2006120 Stat. 362 Pub. L. 109–432, div. A, title I, § 107(b)(2)Dec. 20, 2006120 Stat. 2939 Pub. L. 110–234, title XV, § 15316(c)(1)May 22, 2008122 Stat. 1511 Pub. L. 110–246, § 4(a)June 18, 2008122 Stat. 1664 Pub. L. 110–343, div. B, title I, § 107(c)Oct. 3, 2008122 Stat. 3819 Pub. L. 111–5, div. B, title IFeb. 17, 2009123 Stat. 360 Pub. L. 115–97, title I, § 13404(c)(2)Dec. 22, 2017131 Stat. 2138 Section, added , , ; amended , title IV, § 402(c)(1), , , 2610; , , ; , title II, § 202(a), , , 2944; , , ; , title XV, § 15316(c)(1), , , 2273; , , ; , §§ 1531(c)(3), 1541(b)(1), , , 362; , , , related to credit to holders of clean renewable energy bonds.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 115–97, title I, § 13404(d)Dec. 22, 2017131 Stat. 2138

December 31, 2017“The amendments made by this section [amending this section and sections 6211 and 6401 of this title and repealing this section and sections 54A to 54F, 54AA, 1397E, and 6431 of this title] shall apply to bonds issued after .”

, , , provided that:

Regulations

Pub. L. 109–58, title XIII, § 1303(d)Aug. 8, 2005119 Stat. 997 26 U.S.C. 54Aug. 8, 2005, , , provided that the Secretary of the Treasury was to issue regulations required under former not later than 120 days after .