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the U.S. Code
2012 U.S. Code
Title 7 - Agriculture
Chapter 26 - AGRICULTURAL ADJUSTMENT (§§ 601 - 659)
Subchapter III - COMMODITY BENEFITS (§§ 608 - 627)
Section 621 - Machinery belting processed from cotton; exemption from tax
COMMODITY BENEFITS - 7 U.S.C. § 621 (2012)
§621. Machinery belting processed from cotton; exemption from tax
The provisions of section 616 of this title, shall not apply to articles of machinery belting processed wholly or in chief value from cotton, if such processing was completed prior to January 1, 1930.
(June 26, 1934, ch. 753, §1, 48 Stat. 1223.)
CodificationSection was not enacted as part of the Agricultural Adjustment Act which comprises this chapter.
ConstitutionalityUnconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.
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