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2020 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter B - Computation of Taxable Income
Part IX - Items Not Deductible
Sec. 280D - Repealed. Pub. L. 100-418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
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26 U.S.C. § 280D (2020) |
[§280D. Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324] |
Section, added Pub. L. 96–499, title XI, §1131(d)(1), Dec. 5, 1980, 94 Stat. 2693, related to portion of chapter 45 windfall profit tax on domestic crude oil for which credit or refund was allowable under section 6429. |
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. |
United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART IX - ITEMS NOT DEDUCTIBLE Sec. 280D - Repealed. Pub. L. 100-418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324 |
section 280D |
2020 |
January 13, 2021 |
No |
repealed |
94 Stat. 2693 102 Stat. 1324 |
Public Law 96-499, Public Law 100-418 |
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