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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.
Subchapter A—Automotive and Related Items
Part
I. Gas guzzlers.
II. Tires.
III. Petroleum products.
1984—Pub. L. 98–369, div. A, title VII, § 735(a)(3), (c)(5)(B), July 18, 1984, 98 Stat. 980, 982, substituted "Gas guzzlers" for "Motor vehicles" in item for part I, and struck out "and tubes" in item for part II.
Sec.
[4061 to 4063. Repealed.]
4064. Gas guzzler tax.
1986—Pub. L. 99–514, title XVIII, § 1875(f), Oct. 22, 1986, 100 Stat. 2897, substituted "guzzler" for "guzzlers" in item 4064.
1984—Pub. L. 98–369, div. A, title VII, § 735(a)(2), July 18, 1984, 98 Stat. 980, substituted "GAS GUZZLERS" for "MOTOR VEHICLES" in part I heading, struck out items 4061 "Imposition of tax", 4062 "Articles classified as parts", and 4063 "Exemptions", and substituted "guzzlers" for "guzzler" in item 4064.
1978—Pub. L. 95–618, title II, § 201(f), Nov. 9, 1978, 92 Stat. 3184, added item 4064.
1971—Pub. L. 92–178, title IV, § 401(g)(2)(D), Dec. 10, 1971, 85 Stat. 533, substituted "Articles classified as parts" for "Definitions" in item 4062.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Subchapter a— Automotive and Related Items," 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 October 4, 2024, http://www.originalsources.com/Document.aspx?DocID=KU69FIZSCMN3PLT.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Subchapter a— Automotive and Related Items." 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. 4 Oct. 2024. http://www.originalsources.com/Document.aspx?DocID=KU69FIZSCMN3PLT.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Subchapter a— Automotive and Related Items' 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 4 October 2024, from http://www.originalsources.com/Document.aspx?DocID=KU69FIZSCMN3PLT.
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