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► 26 U.S.C. § 418 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 418
Repealed. Pub. L. 113-235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-305413
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter D - Deferred Compensation, Etc. PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. Subpart C - Insolvent Plans Secs. 418 to 418D - Repealed. Pub. L. 113-235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787 From the U.S. Government Publishing Office, www.gpo.gov

[§§418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787]

Section 418, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1271, related to reorganization status. Section 418A, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1274, related to notice of reorganization and funding requirements. Section 418B, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1274, related to minimum contribution requirement. Section 418C, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1278, related to overburden credit against minimum contribution requirement. Section 418D, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1280, related to adjustments in accrued benefits.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Pub. L. 113–235, div. O, title I, §108(c), Dec. 16, 2014, 128 Stat. 2789, provided that: "The amendments made by this section [amending sections 418E and 431 of this title and sections 1084, 1301, and 1426 of Title 29, Labor, and repealing sections 418 to 418D of this title and sections 1421 to 1425 of Title 29] shall apply with respect to plan years beginning after December 31, 2014."

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The statutory text of 26 U.S.C. § 418 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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26 U.S.C.
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1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code — 26 U.S.C. § 418