26-U.S.C.-621

26-U.S.C.-621

[§621 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(28), Nov. 5, 1990, 104 Stat. 1388-521]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter I > Part II – Section 621

Details

  • Reference: Section 621
  • Legend: [§621 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(28), Nov. 5, 1990, 104 Stat. 1388-521]
  • USCode Year: 2013

Provision Content

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

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-601 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-601, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-594 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-594, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-593 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-593, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-595, in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-595,, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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