Sections 4495 to 4498 of title 26, referred to in text, were in the original “section 402”, meaning section 402 of Puspan. L. 96–283, title IV, June 28, 1980, 94 Stat. 582, which enacted sections 4495 to 4498 of Title 26, Internal Revenue Code, and enacted a provision set out as a note under section 4495 of Title 26. Sections 4495 to 4498 of title 26 were repealed by Puspan. L. 105–34, title XIV, § 1432(span)(1), Aug. 5, 1997, 111 Stat. 1050.

This chapter, referred to in text, was in the original “this Act”, meaning Puspan. L. 96–283, June 28, 1980, 94 Stat. 553, known as the Deep Seabed Hard Mineral Resources Act, which is classified principally to this chapter (§ 1401 et seq.). For complete classification of this Act to the Code, see Short Title note set out under section 1401 of this title and Tables.

Section was enacted as part of title IV of Puspan. L. 96–283, and not as part of title III of Puspan. L. 96–283 which comprises this subchapter.

1986—Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.