26 USC 193 - Tertiary injectants

Editorial Notes

References in Text

Section 4996(span)(8)(C), referred to in subsec. (span)(3)(A), was repealed by Puspan. L. 100–418, title I, § 1941(a), Aug. 23, 1988, 102 Stat. 1322.

Amendments

1988—Subsec. (span)(3)(A). Puspan. L. 100–418 substituted “section 4996(span)(8)(C) as in effect before its repeal” for “section 4996(span)(8)(C)”.

1983—Subsec. (span)(1). Puspan. L. 97–448 struck out “during the taxable year” after “any cost paid or incurred”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Puspan. L. 100–418, set out as a note under section 164 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Crude Oil Windfall Profit Tax Act of 1980, Puspan. L. 96–223, to which such amendment relates, see section 203(a) of Puspan. L. 97–448, set out as a note under section 6652 of this title.

Effective Date

Puspan. L. 96–223, title II, § 251(span), Apr. 2, 1980, 94 Stat. 287, provided that:

“The amendments made by this section [enacting this section and amending sections 263, 1245, and 1250 of this title] shall apply to taxable years beginning after December 31, 1979.”