Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
[§ 6429. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 108–27, title I, § 101(b)(1), , 117 Stat. 753, related to advance payment of portion of increased child credit for 2003.
removalDescription
A prior section 6429, added Pub. L. 96–499, title XI, § 1131(a)(1), , 94 Stat. 2691; amended Pub. L. 97–34, title VI, § 601(a)(1)–(5), , 95 Stat. 335, 336; Pub. L. 97–448, title I, § 106(a)(1), (3), , 96 Stat. 2387, 2388, related to credit and refund of chapter 45 windfall profit taxes on domestic crude oil paid by royalty owners, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), (c), , 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective , subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.