Internal Revenue Code · 26 U.S.C.
§ 6429. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054
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. § 6429
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 2 other regulations
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 2 regulations not issued under it
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter B Rules of Special Application
Nearby sections
- § 6427 Fuels not used for taxable purposes
- § 6428 2020 recovery rebates for individuals
- § 6428A Additional 2020 recovery rebates for individuals
- § 6428B 2021 recovery rebates to individuals
- § 6429 Repealed
- § 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6431 Repealed
- § 6432 Continuation coverage premium assistance
- § 6433 Saver’s Match
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 108–27, 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. 96–499, title XI, § 1131(a)(1), Dec. 5, 1980, 94 Stat. 2691; amended Pub. L. 97–34, title VI, § 601(a)(1)–(5), Aug. 13, 1981, 95 Stat. 335, 336; Pub. L. 97–448, 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. 100–418, 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 Repeal
Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.