Public Law 119-73 (01/23/2026)

26 U.S.C. § 280D

Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]

Pub. L. 96–499, title XI, § 1131(d)(1)94 Stat. 2693Section, added , , , related to portion of chapter 45 windfall profit tax on domestic crude oil for which credit or refund was allowable under section 6429.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1941(c) of Pub. L. 100–418section 164 of this titleRepeal applicable to crude oil removed from the premises on or after , see , set out as an Effective Date of 1988 Amendment note under .