FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
Current through Pub. L. 119-102
Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 621 (Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Chapman v. City of Detroit
808 F.2d 459 (Sixth Circuit, 1986)
Crowe v. Paragon Relocation Resources, Inc.
506 F. Supp. 2d 1113 (N.D. Florida, 2007)
Warren v. Delaware Department of Health and Social Services
(Superior Court of Delaware, 2022)
Dunn v. Speer
(E.D. Kentucky, 2019)
Jones v. Ebert
(D. Nevada, 2024)
Editorial Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 212, related to payments to encourage exploration, development, and mining for defense purposes.
Statutory Notes and Related Subsidiaries
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455, title XIX, §1901(b)(22)(A), Oct. 4, 1976, 90 Stat. 1798, struck out item 632 "Sale of oil or gas properties".
1964—Pub. L. 88–272, title II, §227(b)(2), Feb. 26, 1964, 78 Stat. 98, inserted reference to domestic iron ore in item 631.
Statutory Notes and Related Subsidiaries
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455, title XIX, §1901(b)(22)(A), Oct. 4, 1976, 90 Stat. 1798, struck out item 632 "Sale of oil or gas properties".
1964—Pub. L. 88–272, title II, §227(b)(2), Feb. 26, 1964, 78 Stat. 98, inserted reference to domestic iron ore in item 631.