26 USC § 280D - Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
---
identifier: "/us/usc/t26/s280D"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 280D - Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "280D"
section_name: "Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "IX"
part_name: "ITEMS NOT DEDUCTIBLE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 280D. Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
Section, added , , , 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 , see , set out as an Effective Date of 1988 Amendment note under .