Internal Revenue Code:(Sec. 59B. Repealed. Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Stat. 1980)

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle A - Income Taxes
       CHAPTER 1 - NORMAL TAXES AND SURTAXES
        Subchapter A - Determination of Tax Liability
         (PART VIII - REPEALED)
       

Statute

    (Sec. 59B. Repealed. Pub. L. 101-234, title I, Sec. 102(a), Dec.
        13, 1989, 103 Stat. 1980)
 

Miscellaneous

      Section, added Pub. L. 100-360, title I, Sec. 111(a), July 1,
    1988, 102 Stat. 690, provided for imposition of a supplemental
    medicare premium.
                          EFFECTIVE DATE OF REPEAL
      Section 102(d) of Pub. L. 101-234 provided that:
      ''(1) In general. - Except as provided in this subsection, the
    provisions of this section (repealing section 1395i-1a of Title 42,
    The Public Health and Welfare, enacting provisions set out as notes
    under section 6050F of this title and section 1395t of Title 42,
    and repealing provisions set out as a note under section 1395i-1a
    of Title 42) shall take effect January 1, 1990.
      ''(2) Repeal of supplemental medicare premium. - The repeal of
    section 111 of MCCA (Pub. L. 100-360, which enacted this section,
    amended section 6050F of this title, and enacted provisions set out
    as notes below) shall apply to taxable years beginning after
    December 31, 1988.''
                               EFFECTIVE DATE
      Section 111(e) of Pub. L. 100-360, which provided that the
    enactment of this section and the amendment of section 6050F of
    this title applied to taxable years beginning after December 31,
    1988, and that in case of a taxable year beginning in 1989, the
    premium imposed by this section should not be treated as a tax for
    purposes of applying section 6654 of this title, was repealed by
    Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Stat.
    1980.
                 ANNOUNCEMENT OF SUPPLEMENTAL PREMIUM RATE
      Section 111(d) of Pub. L. 100-360, which provided that in the
    case of calendar year 1993 or any calendar year thereafter (1) not
    later than July 1 of such calendar year, the Secretary of the
    Treasury or his delegate was required to make an announcement of
    the estimated supplemental premium rate under this section for
    taxable years beginning in the following calendar year, and (2) not
    later than October 1 of such calendar year, the Secretary of the
    Treasury or his delegate was required to make an announcement of
    the actual supplemental premium rate under this section for such
    taxable years, was repealed by Pub. L. 101-234, title I, Sec.
    102(a), Dec. 13, 1989, 103 Stat. 1980.