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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
[§§ 4991 to 4994. Repealed. Pub. L. 100–418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]
Section 4991, added Pub. L. 96–223, title I, § 101(a)(1), Apr. 2, 1980, 94 Stat. 235; amended Pub. L. 97–34, title VI, §§ 601(b)(1), 603(a), Aug. 13, 1981, 95 Stat. 336, 338; Pub. L. 97–448, title II, § 201(c), Jan. 12, 1983, 96 Stat. 2392; Pub. L. 99–514, title XVIII, § 1879(h)(1), Oct. 22, 1986, 100 Stat. 2907, related to taxable crude oil and categories of oil.
Section 4992, added Pub. L. 96–223, title I, § 101(a)(1), Apr. 2, 1980, 94 Stat. 236; amended Pub. L. 97–34, title VI, § 603(c), Aug. 13, 1981, 95 Stat. 338; Pub. L. 97–354, § 3(b)(2), Oct. 19, 1982, 96 Stat. 1688; Pub. L. 97–448, title II, § 201(d), Jan. 12, 1983, 96 Stat. 2392, related to independent producer oil.
Section 4993, added Pub. L. 96–223, title I, § 101(a)(1), Apr. 2, 1980, 94 Stat. 239; amended Pub. L. 97–448, title II, § 201(e), Jan. 12, 1983, 96 Stat. 2392, related to incremental tertiary oil.
Section 4994, added Pub. L. 96–223, title I, § 101(a)(1), Apr. 2, 1980, 94 Stat. 241; amended Pub. L. 97–34, title VI, §§ 601(b)(2), 603(b), 604(a)–(c), Aug. 13, 1981, 95 Stat. 337–339; Pub. L. 97–248, title II, § 291, Sept. 3, 1982, 96 Stat. 572; Pub. L. 97–448, title I, § 106(a)(2), (4)(B), (b), title II, § 201(f), Jan. 12, 1983, 96 Stat. 2388, 2390, 2392, related to definitions and special rules with respect to exempt oil.
Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "[§ § 4991 to 4994. Repealed. Pub. L. 100– 418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed May 11, 2025, http://www.originalsources.com/Document.aspx?DocID=4TLLG3SY7BI9DQA.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "[§ § 4991 to 4994. Repealed. Pub. L. 100– 418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 May. 2025. http://www.originalsources.com/Document.aspx?DocID=4TLLG3SY7BI9DQA.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '[§ § 4991 to 4994. Repealed. Pub. L. 100– 418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=4TLLG3SY7BI9DQA.
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