Section text and notes
Pub. L. 96–283, title IV, § 402(a)94 Stat. 582 Section 4495, added , , , provided for imposition of tax on removal of hard mineral resource from deep seabed.
Pub. L. 96–283, title IV, § 402(a)94 Stat. 583 Section 4496, added , , , defined terms for purposes of this subchapter.
Pub. L. 96–283, title IV, § 402(a)94 Stat. 583 Pub. L. 99–514, title XV, § 1511(c)(7)100 Stat. 2745 Section 4497, added , , ; amended , , , related to imputed values for commercially recoverable metals and minerals and provided for suspension of tax on minerals held for later processing.
Pub. L. 96–283, title IV, § 402(a)94 Stat. 584 Section 4498, added , , , provided for termination of tax imposed by section 4495.