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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 36— CERTAIN OTHER EXCISE TAXES · [Subchapter E— Repealed] · § 4491 to 4494

§ 4491 to 4494. Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]

378 words·~2 min read·/usc/title-26/section-4491-to-4494

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Pub. L. 97–248, title II, § 280(c)(1) , Sept. 3, 1982 , 96 Stat. 564 ] Section 4491, added Pub. L. 91–258, title II, § 206(a) , May 21, 1970 , 84 Stat. 243 ; amended Pub. L. 91–614, title III, § 305(a) , Dec. 31, 1970 , 84 Stat. 1846 ; Pub. L. 96–298, § 1(c)(1) , July 1, 1980 , 94 Stat. 829 , provided for imposition of a tax on use of civil aircraft. Section 4492, added Pub. L. 91–258, title II, § 206(a) , May 21, 1970 , 84 Stat. 243 ; amended Pub. L. 94–530, § 2(a) , Oct. 17, 1976 , 90 Stat. 2488 ;
Pub. L. 95–163, § 17(b)(1) , Nov. 9, 1977 , 91 Stat. 1286 ; Pub. L. 95–504, § 2(b) , Oct. 24, 1978 , 92 Stat. 1705 , provided definitions to be used for purposes of this subchapter. Section 4493, added Pub. L. 91–258, title II, § 206(a) , May 21, 1970 , 84 Stat. 244 ; amended Pub. L. 94–455, title XIX , §§ 1904(a)(13), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1814 , 1834, enumerated special rules for payment of tax by lessees and certain persons engaged in foreign air commerce.
Section 4494, added Pub. L. 91–258, title II, § 206(a) , May 21, 1970 , 84 Stat. 245 , provided a cross reference to subtitle F of this title for penalties and administrative provisions applicable to this subchapter.
Connectionstraces to 2
16 references not yet in our index
  • Pub. L. 97-248
  • 96 Stat. 564
  • Pub. L. 91-258
  • 84 Stat. 243
  • Pub. L. 91-614
  • 84 Stat. 1846
  • Pub. L. 96-298
  • Pub. L. 94-530
  • 90 Stat. 2488
  • Pub. L. 95-163
  • 91 Stat. 1286
  • Pub. L. 95-504
  • 84 Stat. 244
  • Pub. L. 94-455
  • 90 Stat. 1814
  • 84 Stat. 245
Citation graph
cites case law
§ 4491 to 4494
Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]
Pub. L.Pub. L. 97-248
Stat.96 Stat. 564
Pub. L.Pub. L. 91-258
Stat.84 Stat. 243
Pub. L.Pub. L. 91-614
Cites 18 · showing 7Cited by 0 across 0 sources
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