Internal Revenue Code · 26 U.S.C.
§ 280D. Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 280D
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part IX ITEMS NOT DEDUCTIBLE
Nearby sections
- § 280 Repealed
- § 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B Demolition of structures
- § 280C Certain expenses for which credits are allowable
- § 280D Repealed
- § 280E Expenditures in connection with the illegal sale of drugs
- § 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G Golden parachute payments
- § 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 96–499, title XI, § 1131(d)(1), Dec. 5, 1980, 94 Stat. 2693, related to portion of chapter 45 windfall profit tax on domestic crude oil for which credit or refund was allowable under section 6429.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.