26-U.S.C.-4495

[§4495 – §§4495 to 4498. Repealed. Pub. L. 105-34, Title Xiv, §1432(B)(1), Aug. 5, 1997, 111 Stat. 1050]

Pathway

Title 26 > Subtitle D > Chapter 36 > Subchapter F – Section 4495

Details

• Reference: Section 4495
• Legend: [§4495 – §§4495 to 4498. Repealed. Pub. L. 105-34, Title Xiv, §1432(B)(1), Aug. 5, 1997, 111 Stat. 1050]
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4182 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-4182, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

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