§4001 — [§§4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052 ] Section 4001, added Pub. L. 101–508, title XI, §11221(a), Nov. 5, 1990, 104 Stat. 1388–439 ; amended Pub. L. 103–66, title XIII, §13161(a), Aug. 10, 1993, 107 Stat. 449 ; Pub. L. 104–188, title I, §§1607(a), (b), 1703(c)(1), Aug. 20, 1996, 110 Stat. 1839 , 1875; Pub. L. 105–34, title IX, §906(a)–(b)(2), title XVI, §1601(f)(3)(A), (B), Aug. 5, 1997, 111 Stat. 874 , 875, 1090, provided for imposition of tax on luxury passenger vehicles.
6 cases·1 questioned·5 cited
Statute Text — 26 U.S.C. §4001
Statute text not available for this section.
6 Citing Cases
§ 4001(f) (2017) (applying new section 245A to “distributions made after . . . December 31, 2017”), with id. § 4101(d) (“The amendments made [to section 78] shall apply to taxable years beginning after December 31, 2017.”). And Congress chose the House proposal, with slight modifications. See TCJA § 14101(f), 131 Stat. at 2192; id. § 14301(d), 131
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