Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section616&num=0&edition=prelim
Timestamp: 2020-01-29 05:33:09
Document Index: 54597882

Matched Legal Cases: ['§ 616', '§1906', '§201', '§201', '§201', '§306', '§411', '§1007', '§411']

[USC02] 26 USC 616: Development expenditures
<< Previous TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter I / PART I / § 616 Next >>
26 USC 616: Development expenditures Text contains those laws in effect on January 28, 2020
In the case of any expenditures paid or incurred with respect to the development of a mine or other natural deposit (other than an oil, gas, or geothermal well) located outside of the United States-
(2) such expenditures shall-
(Aug. 16, 1954, ch. 736, 68A Stat. 212 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 97–248, title II, §201(d)(9)(C), formerly §201(c)(9)(C), Sept. 3, 1982, 96 Stat. 420 , renumbered §201(d)(9)(C), Pub. L. 97–448, title III, §306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400 ; Pub. L. 99–514, title IV, §411(b)(2)(A), (C)(i), Oct. 22, 1986, 100 Stat. 2226 ; Pub. L. 100–647, title I, §1007(g)(7), Nov. 10, 1988, 102 Stat. 3435 .)
1988-Subsec. (e). Pub. L. 100–647 substituted "section 59(e)" for "section 58(i)".
1986-Subsec. (a). Pub. L. 99–514, §411(b)(2)(C)(i), inserted reference to subsec. (d).
1982-Subsec. (d). Pub. L. 97–248 added subsec. (d).
1976-Subsec. (b). Pub. L. 94–455 struck out "or his delegate" after "Secretary".