Nonpartisan civic infrastructure
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26 U.S.C.

U.S. CodeFederal
About This Law
pg_id_43854::119-84
Title
26 — Internal Revenue Code
Chapter
STA/CH1
Release
119-84
Release Date
2026-04-17

Section Text

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“For purposes of any amendment made by any provision of this Act [see Tables for classification] (other than this title)—“(1) which contains a term the meaning of which is defined in or modified by any provision of this title, and “(2) which has an effective date earlier than the effective date of the provision of this title defining or modifying such term, that definition or modification shall be considered to take effect as of such earlier effective date.”

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