26 USC § 847 - Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
---
identifier: "/us/usc/t26/s847"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 847 - Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "847"
section_name: "Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "L"
subchapter_name: "Insurance Companies"
part_number: "III"
part_name: "PROVISIONS OF GENERAL APPLICATION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 847. Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
Section, added , , ; amended , , ; , , , related to special estimated tax payments.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
> “The amendments made by this section [repealing this section] shall apply to taxable years beginning after
>
> .”
, , , provided that: