
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: 26USC6428]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
[Sec. 6428. Repealed. Pub. L. 101-508, title XI, 
        Sec. 11801(a)(47), Nov. 5, 1990, 104 Stat. 1388-522]
        
    Section, added Pub. L. 94-12, title I, Sec. 101(a), Mar. 29, 1975, 
89 Stat. 27; amended Pub. L. 97-34, title I, Sec. 101(b)(1), Aug. 13, 
1981, 95 Stat. 182; Pub. L. 97-448, title I, Sec. 101(a)(2), Jan. 12, 
1983, 96 Stat. 2365, related to the 1981 rate reduction tax credit.


                            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 29 of this 
title.
