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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LegalText 26 U.S.C. § 7241 Repealed. Pub. L. 100418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323] us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7241 26 U.S.C. § 7241 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/s7241 data/legal/raw/us/code/title-26/usc26.xml 8d4489814f1d5c94df355ecae57d14636aa09109a0386f0ea4c6d5f83a0f9278 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c1d50de20c7bfa63c4effe6c7d4e2f334654b576aa79d92aabd0593feb2e765f 2026-07-04 official
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26 U.S.C. § 7241 - Repealed. Pub. L. 100418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]

Notes

Section, added Pub. L. 96223, title I, § 101(e)(1), Apr. 2, 1980, 94 Stat. 252, prescribed penalty for willful failure to furnish certain information regarding windfall profit tax on domestic crude oil.

A prior section 7241, Pub. L. 88563, § 6(b), Sept. 2, 1964, 78 Stat. 847, which related to penalty for fraudulent equalization tax certificates, was repealed by Pub. L. 94455, title XIX, § 1904(b)(10)(F)(i), (iii), Oct. 4, 1976, 90 Stat. 1818, effective with respect to statements and certificates executed after June 30, 1974.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.