Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
[§ 6424. Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, added Pub. L. 89–44, title II, § 202(b), , 79 Stat. 137; amended Pub. L. 91–258, title II, § 207(b), , 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(a)(30), (b)(13)(A), , 90 Stat. 1828, 1834; Pub. L. 95–618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), , 92 Stat. 3187, 3191; Pub. L. 97–473, title II, § 202(b)(13), , 96 Stat. 2610, had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to articles sold after , see section 515(c) of Pub. L. 97–424, set out as an Effective Date of 1983 Amendment note under section 34 of this title.