1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 45 - REPEALED
Secs. 4991 to 4994 - Repealed.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CHAPTER 45 - REPEALED
Secs. 4991 to 4994 - Repealed. Pub. L. 100-418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322
Containssections 4991 to 4994
Date1996
Laws in Effect as of DateJanuary 6, 1997
Positive LawNo
Dispositionrepealed
Statutes at Large References94 Stat. 235, 236, 239, 241
95 Stat. 336, 337-339, 338
96 Stat. 572, 1688, 2388, 2392
100 Stat. 2907
102 Stat. 1322
Public Law ReferencesPublic Law 96-223, Public Law 97-34, Public Law 97-248, Public Law 97-354, Public Law 97-448, Public Law 99-514, Public Law 100-418


[§§4991 to 4994. Repealed. Pub. L. 100–418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322]

Section 4991, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 235; amended Pub. L. 97–34, title VI, §§601(b)(1), 603(a), Aug. 13, 1981, 95 Stat. 336, 338; Pub. L. 97–448, title II, §201(c), Jan. 12, 1983, 96 Stat. 2392; Pub. L. 99–514, title XVIII, §1879(h)(1), Oct. 22, 1986, 100 Stat. 2907, related to taxable crude oil and categories of oil.

Section 4992, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 236; amended Pub. L. 97–34, title VI, §603(c), Aug. 13, 1981, 95 Stat. 338; Pub. L. 97–354, §3(b)(2), Oct. 19, 1982, 96 Stat. 1688; Pub. L. 97–448, title II, §201(d), Jan. 12, 1983, 96 Stat. 2392, related to independent producer oil.

Section 4993, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 239; amended Pub. L. 97–448, title II, §201(e), Jan. 12, 1983, 96 Stat. 2392, related to incremental tertiary oil.

Section 4994, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 241; amended Pub. L. 97–34, title VI, §§601(b)(2), 603(b), 604(a)–(c), Aug. 13, 1981, 95 Stat. 337–339; Pub. L. 97–248, title II, §291, Sept. 3, 1982, 96 Stat. 572; Pub. L. 97–448, title I, §106(a)(2), (4)(B), (b), title II, §201(f), Jan. 12, 1983, 96 Stat. 2388, 2390, 2392, related to definitions and special rules with respect to exempt 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.

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