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republic-os/legal/us/code/title-26/chapter-36/section-4495-to-4498.md
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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4495 to 4498 Repealed. Pub. L. 10534, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050] us united_states_code code_section 26 INTERNAL REVENUE CODE 36 CERTAIN OTHER EXCISE TAXES 4495 to 4498 26 U.S.C. § 4495 to 4498 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4495...4498 data/legal/raw/us/code/title-26/usc26.xml 86ba278fdbac6467d461c3306207221fac127b128d20b96e5d1c7106a24366ad a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 836eb068341323da51758ed5cdb091b035be6f2a68df90fa5adc8b7c4cdd1488 2026-07-04 official
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26 U.S.C. § 4495 to 4498 - Repealed. Pub. L. 10534, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]

Notes

Section 4495, added Pub. L. 96283, title IV, § 402(a), June 28, 1980, 94 Stat. 582, provided for imposition of tax on removal of hard mineral resource from deep seabed.

Section 4496, added Pub. L. 96283, title IV, § 402(a), June 28, 1980, 94 Stat. 583, defined terms for purposes of this subchapter.

Section 4497, added Pub. L. 96283, title IV, § 402(a), June 28, 1980, 94 Stat. 583; amended Pub. L. 99514, title XV, § 1511(c)(7), Oct. 22, 1986, 100 Stat. 2745, related to imputed values for commercially recoverable metals and minerals and provided for suspension of tax on minerals held for later processing.

Section 4498, added Pub. L. 96283, title IV, § 402(a), June 28, 1980, 94 Stat. 584, provided for termination of tax imposed by section 4495.