
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC280D]

 
                     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 Repealed.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, 
        Sec. 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
        
    Section, added Pub. L. 96-499, title XI, Sec. 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.
