26 USC § 7443B - Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
---
identifier: "/us/usc/t26/s7443B"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7443B - Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7443B"
section_name: "Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "I"
part_name: "ORGANIZATION AND JURISDICTION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 7443B. Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
Section, added , , , related to the recall of retired special trial judges of the Tax Court.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective as if included in the provisions of to which the repeal relates, except as otherwise provided, see , set out as an Effective Date of 2008 Amendment note under .
### Construction of Amendment by Pub. L. 109–280
> “Section 856 of the 2006 Act [
>
> , enacting this section], and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted.”
(), , , provided that: