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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 621

Repealed. Pub. L. 101-508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 621 — Repealed. Pub. L. 101-508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter I - Natural Resources PART II - REPEALED Sec. 621 - Repealed. Pub. L. 101-508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521 From the U.S. Government Publishing Office, www.gpo.gov

[§621. Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 212, related to payments to encourage exploration, development, and mining for defense purposes.

Statutory Notes and Related Subsidiaries

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 45K of this title.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-12DB32
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 621
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
6b5893330e8d6749...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 621 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 617 26 U.S.C. § 631 →
Ch. 1 — NORMAL TAXES AND SURTAXES
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