1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B - Rules of Special Application
Sec. 6428 - Repealed. Pub. L. 101-508, title XI, §11801(a)(47), Nov. 5, 1990, 104 Stat. 1388-522

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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 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B - Rules of Special Application
Sec. 6428 - Repealed. Pub. L. 101-508, title XI, §11801(a)(47), Nov. 5, 1990, 104 Stat. 1388-522
Containssection 6428
Date1996
Laws in Effect as of DateJanuary 6, 1997
Positive LawNo
Dispositionrepealed
Statutes at Large References89 Stat. 27
95 Stat. 182
96 Stat. 2365
104 Stat. 1388-522
Public Law ReferencesPublic Law 94-12, Public Law 97-34, Public Law 97-448, Public Law 101-508


[§6428. Repealed. Pub. L. 101–508, title XI, §11801(a)(47), Nov. 5, 1990, 104 Stat. 1388–522]

Section, added Pub. L. 94–12, title I, §101(a), Mar. 29, 1975, 89 Stat. 27; amended Pub. L. 97–34, title I, §101(b)(1), Aug. 13, 1981, 95 Stat. 182; Pub. L. 97–448, title I, §101(a)(2), Jan. 12, 1983, 96 Stat. 2365, related to the 1981 rate reduction tax credit.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 29 of this title.

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