26 USC § 6431 - Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
---
identifier: "/us/usc/t26/s6431"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6431 - Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6431"
section_name: "Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]"
chapter_number: 65
chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
subchapter_number: "B"
subchapter_name: "Rules of Special Application"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6431. Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
Section, added , , ; amended , , ; , , ; , , , related to credit for qualified bonds allowed to issuer.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal by applicable to bonds issued after , see , set out as a note under former .