Title 26 — Internal Revenue Code
Chapter 36 — Certain Other Excise Taxes
[§§ 4495 to 4498. Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section 4495, added Pub. L. 96–283, title IV, § 402(a), , 94 Stat. 582, provided for imposition of tax on removal of hard mineral resource from deep seabed.
removalDescription
Section 4496, added Pub. L. 96–283, title IV, § 402(a), , 94 Stat. 583, defined terms for purposes of this subchapter.
removalDescription
Section 4497, added Pub. L. 96–283, title IV, § 402(a), , 94 Stat. 583; amended Pub. L. 99–514, title XV, § 1511(c)(7), , 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.
removalDescription
Section 4498, added Pub. L. 96–283, title IV, § 402(a), , 94 Stat. 584, provided for termination of tax imposed by section 4495.