
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6426]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
[Sec. 6426. Repealed. Pub. L. 97-248, title II, 
        Sec. 280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564]
        
    Section, added Pub. L. 91-258, title II, Sec. 206(c), May 21, 1970, 
84 Stat. 245; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1834, provided for a refund of aircraft use tax 
where plane transports for hire in foreign air commerce.


                        Effective Date of Repeal

    Repeal applicable with respect to transportation beginning after 
Aug. 31, 1982, see section 280(d) of Pub. L. 97-248, set out as an 
Effective Date of 1982 Amendment note under section 4261 of this title.
