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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LegalText 26 U.S.C. § 6429 Repealed. Pub. L. 113295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054] us united_states_code code_section 26 INTERNAL REVENUE CODE 65 ABATEMENTS, CREDITS, AND REFUNDS 6429 26 U.S.C. § 6429 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/s6429 data/legal/raw/us/code/title-26/usc26.xml 85e8a15efab53679c8f091a383b0ae5d0ce789bab5c27a12cffa9250f29a8c2a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 3fef32eeb18d97f054477ede816ebe1f653f649fa86ec66dc41e50dcfe06094d 2026-07-04 official
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26 U.S.C. § 6429 - Repealed. Pub. L. 113295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]

Notes

Section, added Pub. L. 10827, title I, § 101(b)(1), May 28, 2003, 117 Stat. 753, related to advance payment of portion of increased child credit for 2003.

A prior section 6429, added Pub. L. 96499, title XI, § 1131(a)(1), Dec. 5, 1980, 94 Stat. 2691; amended Pub. L. 9734, title VI, § 601(a)(1)(5), Aug. 13, 1981, 95 Stat. 335, 336; Pub. L. 97448, title I, § 106(a)(1), (3), Jan. 12, 1983, 96 Stat. 2387, 2388, related to credit and refund of chapter 45 windfall profit taxes on domestic crude oil paid by royalty owners, prior to repeal by Pub. L. 100418, title I, § 1941(b)(1), (c), Aug. 23, 1988, 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after Aug. 23, 1988.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.