1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 45 - REPEALED
Secs. 4986 to 4990 - Repealed. Pub. L. 100-418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322

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Metadata
Publication TitleUnited States Code, 1994 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 45 - REPEALED
Secs. 4986 to 4990 - Repealed. Pub. L. 100-418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322
Containssections 4986 to 4990
Date1996
Laws in Effect as of DateJanuary 6, 1997
Positive LawNo
Dispositionrepealed
Statutes at Large References94 Stat. 230, 231, 233, 234, 255
95 Stat. 337
96 Stat. 2391, 2392
98 Stat. 506
100 Stat. 2657
102 Stat. 1322
Public Law ReferencesPublic Law 96-223, Public Law 97-34, Public Law 97-448, Public Law 98-369, Public Law 99-514, Public Law 100-418


[§§4986 to 4990. Repealed. Pub. L. 100–418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322]

Section 4986, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 230, related to imposition of windfall profit tax on domestic crude oil.

Section 4987, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 230; amended Pub. L. 97–34, title VI, §602(a), Aug. 13, 1981, 95 Stat. 337; Pub. L. 98–369, div. A, title I, §25(a), July 18, 1984, 98 Stat. 506, related to amount of windfall profit tax on domestic crude oil.

Section 4988, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 231; amended Pub. L. 97–448, title II, §201(a), (h)(1)(D), Jan. 12, 1983, 96 Stat. 2391, 2394; Pub. L. 99–514, title XIII, §1301(j)(4), Oct. 22, 1986, 100 Stat. 2657, related to windfall profit and removal price.

Section 4989, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 233; amended Pub. L. 97–448, title II, §201(b), Jan. 12, 1983, 96 Stat. 2392, related to adjusted base price for purposes of windfall profit tax on domestic crude oil.

Section 4990, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 234, related to phaseout of windfall profit tax on domestic crude oil.

Effective Date of Repeal

Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.

Allocation of Net Revenues From Windfall Profit Tax to Certain Uses

Pub. L. 96–223, title I, §102, Apr. 2, 1980, 94 Stat. 255, provided for Windfall Profit Tax Account in Treasury, specified uses for amounts in that Account, defined “net revenues”, required President to propose allocation of net revenues, and required Secretary of the Treasury to make reports to Congress.

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