2005 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 4 - REPEALED
Sec. 1471 - Repealed. Pub. L. 94-455, title XIX, §1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840
View Metadata| Publication Title | United States Code, 2000 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 4 - REPEALED Sec. 1471 - Repealed. Pub. L. 94-455, title XIX, §1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840 |
| Contains | section 1471 |
| Date | 2005 |
| Laws in Effect as of Date | January 2, 2006 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large Reference | 90 Stat. 1840 |
| Public Law Reference | Public Law 94-455 |
[§1471. Repealed. Pub. L. 94–455, title XIX, §1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 361, related to recovery of excessive profits on government contracts.
Savings ProvisionSection 1951(b)(13)(B) of Pub. L. 94–455 provided that: “If the amount of profit required to be paid into the Treasury under section 2382 or 7300 of title 10, United States Code is not voluntarily paid, the Secretary of the Treasury or his delegate shall collect the same under the methods employed to collect taxes under subtitle A [this subtitle]. All provisions of law (including penalties) applicable with respect to such taxes and not inconsistent with section 2382 or 7300 of title 10 of such Code, shall apply with respect to the assessment, collection, or payment of excess profits to the Treasury as provided in the preceding sentence, and to refunds by the Treasury of overpayments of excess profits into the Treasury.”
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