U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— Determination of Tax Liability › Part PART IV— CREDITS AGAINST TAX › Subpart [Subpart J— Repealed]

26 U.S.C. § 54AA

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

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[repealed]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Indiana Mun. Power Agency v. United States (Fed. Cl. 2021).
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Indiana Mun. Power Agency v. United States (Fed. Cl. 2021). · cites it 3× “The provisions relevant to BABs were codified at 26 U.S.C. §§ 54AA and 6431. Although those sections were removed from the Code in 2017, Congress limited the amendment In considering the defendant’s motion to dismiss, the Court assumes the facts alleged in the 1 plaintiffs’…”
— 26 U.S.C. § 54AA(d)(1)(B) — 1 case
Indiana Mun. Power Agency v. United States (Fed. Cl. 2021). “The provisions relevant to BABs were codified at 26 U.S.C. §§ 54AA and 6431. Although those sections were removed from the Code in 2017, Congress limited the amendment In considering the defendant’s motion to dismiss, the Court assumes the facts alleged in the 1 plaintiffs’…”
— 26 U.S.C. § 54AA(g) — 1 case
Indiana Mun. Power Agency v. United States (Fed. Cl. 2021). “The provisions relevant to BABs were codified at 26 U.S.C. §§ 54AA and 6431. Although those sections were removed from the Code in 2017, Congress limited the amendment In considering the defendant’s motion to dismiss, the Court assumes the facts alleged in the 1 plaintiffs’…”
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