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26 USC § 936 - Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206] 

---
identifier: "/us/usc/t26/s936"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 936 - Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "936"
section_name: "Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 936. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]

Section, added , , ; amended , , ; , (B), , ; , formerly § 201(c)(8)(B), § 213(a), , , 452, renumbered § 201(d)(8)(B), , , ; , title VII, § 712(g), title VIII, § 801(d)(11), , , 947, 997; , , ; , title VII, § 701(e)(4)(I), title XII, §§ 1231(a)–(d), (f), 1275(a)(1), title XVIII, § 1812(c)(4)(C), , , 2343, 2561–2563, 2598, 2835; , §§ 1002(h)(3), 1012(h)(2)(B), (j), (n)(4), (5), title VI, § 6132(a), , , 3502, 3512, 3515, 3721; , , ; , , ; , (b), , , 490; , §§ 1601(a), 1704(t)(37), (80), , , 1889, 1891; , , ; , , ; , , ; , , , related to Puerto Rico and possession tax credit.

## Statutory Notes and Related Subsidiaries

### Savings Provision

For provisions that nothing in repeal by  be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .