Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 1400E...1400J: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A) , Mar. 23, 2018 , 132 Stat. 1210 ]

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in the case of the repeal of section 1400F of the Internal Revenue Code of 1986, qualified community assets (as defined in such section, as in effect before its repeal) which were acquired by the taxpayer before January 1, 2010 , in the case of the repeal section 1400H of such Code, wages paid or incurred before January 1, 2010 , in the case of the repeal of section 1400I of such Code, qualified revitalization buildings (as defined in such section, as in effect before its repeal) which were placed in service before January 1, 2010 , and in the case of the repeal of section 1400J of such Code, property acquired before January 1, 2010 .”

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