[§ 6017A. Repealed. [Pub. L. 101–239, title VII, § 7711(b)(1)](/us/pl/101/239/tVII/s7711/b/1), Dec. 19, 1989, [103 Stat. 2393](/us/stat/103/2393)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

[§ 6017A. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]

Section, added Pub. L. 92–512, title I, § 144(a)(1), Oct. 20, 1972, 86 Stat. 935; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of residence.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 6721 of this title.

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