26 USC 6426: Repealed. Pub. L. 97-248, title II, ยง280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 6426: Repealed. Pub. L. 97-248, title II, §280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564 Text contains those laws in effect on January 2, 2001
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter B-Rules of Special Application

[§6426. Repealed. Pub. L. 97–248, title II, §280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564 ]

Section, added Pub. L. 91–258, title II, §206(c), May 21, 1970, 84 Stat. 245 ; amended Pub. L. 94–455, title XIX, §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.