26 U.S.C. § 1400...1400C: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A) , Mar. 23, 2018 , 132 Stat. 1209 ]

in the case of the repeal of section 1400A of the Internal Revenue Code of 1986, obligations described in section 1394 of such Code (as in effect before its repeal) which were issued before January 1, 2012 , in the case of the repeal of section 1400B of such Code, DC Zone assets (as defined in such section, as in effect before its repeal) which were acquired by the taxpayer before January 1, 2012 , and in the case of the repeal of section 1400C of such Code, principal residences acquired before January 1, 2012 .”