26 USC 6039 - Information reporting with respect to Commodity Credit Corporation transactions

Editorial Notes

Codification

Puspan. L. 110–234 and Puspan. L. 110–246 enacted identical sections. Puspan. L. 110–234 was repealed by section 4(a) of Puspan. L. 110–246.

Statutory Notes and Related Subsidiaries

Effective Date

Enactment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.

Puspan. L. 110–234, title XV, § 15353(c), May 22, 2008, 122 Stat. 1527, and Puspan. L. 110–246, § 4(a), title XV, § 15353(c), June 18, 2008, 122 Stat. 1664, 2289, provided that:

“The amendments made by this section [enacting this section] shall apply to loans repaid on or after January 1, 2007.”

[Puspan. L. 110–234 and Puspan. L. 110–246 enacted identical provisions. Puspan. L. 110–234 was repealed by section 4(a) of Puspan. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]