1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 45 - REPEALED
Secs. 4995 to 4998 - Repealed. Pub. L. 100-418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 2, 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| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 45 - REPEALED Secs. 4995 to 4998 - Repealed. Pub. L. 100-418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322 |
| Contains | sections 4995 to 4998 |
| Date | 1996 |
| Laws in Effect as of Date | January 6, 1997 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 94 Stat. 244, 247, 249, 250 95 Stat. 337 96 Stat. 569, 1688, 2393, 2393-2395, 2395 102 Stat. 1322, 3753 |
| Public Law References | Public Law 96-223, Public Law 97-34, Public Law 97-248, Public Law 97-354, Public Law 97-448, Public Law 100-418, Public Law 100-647 |
[§§4995 to 4998. Repealed. Pub. L. 100–418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322]
Section 4995, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 244; amended Pub. L. 97–34, title VI, §601(b)(3), Aug. 13, 1981, 95 Stat. 337; Pub. L. 97–448, title II, §201(g), Jan. 12, 1983, 96 Stat. 2393, related to withholding and depository requirements bearing on the windfall profit tax.
Section 4996, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 247; amended Pub. L. 97–248, title II, §284(a), Sept. 3, 1982, 96 Stat. 569; Pub. L. 97–354, §3(b)(1), Oct. 19, 1982, 96 Stat. 1688; Pub. L. 97–448, title II, §201(h)(1)(A)–(C), (2), Jan. 12, 1983, 96 Stat. 2393–2395, provided for other definitions and special rules bearing on the windfall profit tax.
Section 4997, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 249; amended Pub. L. 97–448, title II, §201(i)(1), Jan. 12, 1983, 96 Stat. 2395, related to records and information, and regulations, bearing on the windfall profit.
Section 4998, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 250, related to cross references.
Effective Date of RepealRepeal 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.
Amendments Related to Crude Oil Windfall Profit Tax Act of 1980Pub. L. 100–647, title VI, §6254, Nov. 10, 1988, 102 Stat. 3753, repealed the reporting requirements of section 4997 of former chapter 45 of this title and the related regulations thereunder, effective only for crude oil removed after December 31, 1987, for which no tax is due or withheld under former chapter 45.
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