26 USC § 218 - Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
---
identifier: "/us/usc/t26/s218"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 218 - Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "218"
section_name: "Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VII"
part_name: "ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
Section, added , , ; amended , §§ 11(d), 12(b), , ; , , , related to contributions to candidates for public office.
A prior section 218 was renumbered .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective with respect to contributions the payment of which is made after , in taxable years beginning after such date, see , set out as an Effective Date of 1978 Amendment note under .