2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter I - Natural Resources (Sections 611 - 638)
Part II - Repealed (Sections 621 - 621)
Sec. 621 - Repealed. Pub. L. 101-508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter I - Natural Resources
PART II - REPEALED
Sec. 621 - Repealed. Pub. L. 101-508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521
Containssection 621
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionrepealed
Statutes at Large Reference104 Stat. 1388-521
Public and Private LawPublic Law 101-508

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26 U.S.C. § 621 (2015)
[§621. Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 212, related to payments to encourage exploration, development, and mining for defense purposes.

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 45K of this title.

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