Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 59B: Repealed. Pub. L. 101–234, title I, § 102(a) , Dec. 13, 1989 , 103 Stat. 1980 ]
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Except as provided in this subsection, the provisions of this section [repealing section 1395i–1a of Title 42 , The Public Health and Welfare, enacting provisions set out as notes under section 6050F of this title and section 1395t of Title 42 , and repealing provisions set out as a note under section 1395i–1a of Title 42 ] shall take effect January 1, 1990 . The repeal of section 111 of MCCA [ Pub. L. 100–360 , which enacted this section, amended section 6050F of this title , and enacted provisions set out as notes below] shall apply to taxable years beginning after December 31, 1988 .”
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