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[§ 844. Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142] repealed

Version history — every release point where this text changed

Release point 119-83 · current through 04/13/2026

[§ 844.

Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A),
Dec. 22, 2017
, 131 Stat. 2142]

Notes
Section, added Pub. L. 91–172, title IX, § 907(c)(1),
Dec. 30, 1969
, 83 Stat. 716; amended Pub. L. 94–455, title XIX, §§ 1901(b)(25), 1906(b)(13)(A),
Oct. 4, 1976
, 90 Stat. 1798, 1834; Pub. L. 98–369, div. A, title II, § 211(b)(11),
July 18, 1984
, 98 Stat. 755; Pub. L. 99–514, title X, § 1024(c)(12), title XVIII, § 1899A(20),
Oct. 22, 1986
, 100 Stat. 2408, 2959; Pub. L. 101–239, title VII, § 7841(d)(16),
Dec. 19, 1989
, 103 Stat. 2429, related to special loss carryover rules.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to losses arising in taxable years beginning after
Dec. 31, 2017
, see section 13511(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 381 of this title.

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