§1018 — Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
6 cases·6 cited
Statute Text — 26 U.S.C. §1018
[§ 1018. Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 301; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1901(a)(124), 90 Stat. 1784, provided for adjustment of capital structure before Sept. 22, 1938. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective Oct. 1, 1979, but not to apply to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.
6 Citing Cases
he maximum fiduciary rate. Sec. 468B(b). A provision relating to the taxation of - 57 - escrow accounts, settlement funds, and similar funds generally was incorporated in the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 1018(f)(5)(A), 102 Stat. 3582, and was codified as section 468B(g). Section 468B(g) provides: SEC. 468B(g). Clarification of Taxation of Certain Funds.--Nothing in any provision of law shall be construed as providing that an escrow account, settl
he maximum fiduciary rate. Sec. 468B(b). A provision relating to the taxation of - 57 - escrow accounts, settlement funds, and similar funds generally was incorporated in the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 1018(f)(5)(A), 102 Stat. 3582, and was codified as section 468B(g). Section 468B(g) provides: SEC. 468B(g). Clarification of Taxation of Certain Funds.--Nothing in any provision of law shall be construed as providing that an escrow account, settl
he maximum fiduciary rate. Sec. 468B(b). A provision relating to the taxation of - 57 - escrow accounts, settlement funds, and similar funds generally was incorporated in the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 1018(f)(5)(A), 102 Stat. 3582, and was codified as section 468B(g). Section 468B(g) provides: SEC. 468B(g). Clarification of Taxation of Certain Funds.--Nothing in any provision of law shall be construed as providing that an escrow account, settl