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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 36— CERTAIN OTHER EXCISE TAXES · [Subchapter F— Repealed] · § 4495 to 4498

§ 4495 to 4498. Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]

161 words·~1 min read·/usc/title-26/section-4495-to-4498

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Pub. L. 105–34, title XIV, § 1432(b)(1) , Aug. 5, 1997 , 111 Stat. 1050 ] Section 4495, added Pub. L. 96–283, title IV, § 402(a) , June 28, 1980 , 94 Stat. 582 , provided for imposition of tax on removal of hard mineral resource from deep seabed. Section 4496, added Pub. L. 96–283, title IV, § 402(a) , June 28, 1980 , 94 Stat. 583 , defined terms for purposes of this subchapter. Section 4497, added Pub. L. 96–283, title IV, § 402(a) , June 28, 1980 , 94 Stat. 583 ; amended Pub. L. 99–514, title XV, § 1511(c)(7) , Oct. 22, 1986 , 100 Stat. 2745 , related to imputed values for commercially recoverable metals and minerals and provided for suspension of tax on minerals held for later processing.
Section 4498, added Pub. L. 96–283, title IV, § 402(a) , June 28, 1980 , 94 Stat. 584 , provided for termination of tax imposed by section 4495.
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8 references not yet in our index
  • Pub. L. 105-34
  • 111 Stat. 1050
  • Pub. L. 96-283
  • 94 Stat. 582
  • 94 Stat. 583
  • Pub. L. 99-514
  • 100 Stat. 2745
  • 94 Stat. 584
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cites case law
§ 4495 to 4498
Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]
Pub. L.Pub. L. 105-34
Stat.111 Stat. 1050
Pub. L.Pub. L. 96-283
Stat.94 Stat. 582
Stat.94 Stat. 583
Cites 8 · showing 5Cited by 0 across 0 sources
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