# Pub. L. 100-418: changes to the Internal Revenue Code 1988-08-23, 102 Stat. 1323. Source: . ## Legislative history - Bill: [H.R. 4848](https://www.congress.gov/bill/100th-congress/house-bill/4848) ## § 164: Taxes - § 164(a)(4): Pub. L. 100–418 struck out par. (4) relating to windfall profit tax imposed by section 4986 and redesignated par. (5) relating to environmental tax as (4). - § 164(a): Pub. L. 100–418 redesignated par. (5), relating to environmental tax, as (4). ## § 193: Tertiary injectants - § 193(b)(3)(A): Pub. L. 100–418 substituted “section 4996(b)(8)(C) as in effect before its repeal” for “section 4996(b)(8)(C)”. ## § 291: Special rules relating to corporate preference items - § 291(b)(4): Pub. L. 100–418 amended par. (4) generally. Prior to amendment, par. (4) read as follows: “For purposes of this subsection, the term ‘integrated oil company’ means, with respect to any taxable year, any producer (within the meaning of section 4996(a)(1)) of crude oil other than an independent producer (within the meaning of section 4992(b)).” ## § 6161: Extension of time for paying tax - § 6161(b)(1): Pub. L. 100–418 substituted “or 44” for “44, or 45” in two places. ## § 6211: Definition of a deficiency - § 6211(a): Pub. L. 100–418, § 1941(b)(2)(B)(i), (C), in introductory provisions, substituted “and 44” for “44, and 45” and “or 44” for “44, or 45”. - § 6211(b)(2): Pub. L. 100–418, § 1941(b)(2)(B)(ii), substituted “or 44” for “44, or 45”. - § 6211(b): Pub. L. 100–418, § 1941(b)(2)(D), struck out pars. (5) and (6) which read as follows: ## § 6212: Notice of deficiency - § 6212(a): Pub. L. 100–418, § 1941(b)(2)(B)(iii), substituted “or 44” for “44, or 45”. - § 6212(b)(1): Pub. L. 100–418, § 1941(b)(2)(E), substituted “or chapter 44” for “chapter 44, or chapter 45” and “chapter 44, and this chapter” for “chapter 44, chapter 45, and this chapter”. - § 6212(c)(1): Pub. L. 100–418, § 1941(b)(2)(F), substituted “or of chapter 42 tax” for “of chapter 42 tax” and struck out “, or of chapter 45 tax for the same taxable period” after “such petition relates”. ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(a): Pub. L. 100–418, § 1941(b)(2)(B)(iv), substituted “or 44” for “44, or 45”. - § 6213(g)(1), § 6213(g)(2)(E): Pub. L. 100–418, § 1941(b)(2)(B)(v), substituted “or 44” for “44, or 45”. ## § 6214: Determinations by Tax Court - § 6214(c): Pub. L. 100–418, § 1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text. - § 6214(d): Pub. L. 100–418, § 1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”. ## § 6302: Mode or time of collection - § 6302(e): Pub. L. 100–418 substituted “For” for “(1) For” and struck out par. (2) which read as follows: “For depositary requirements applicable to the windfall profit tax imposed by section 4986, see section 4995(b).” ## § 6344: Cross references - § 6344(a)(1): Pub. L. 100–418 substituted “or 44” for “44, or 45”. ## § 6501: Limitations on assessment and collection - § 6501(m): Pub. L. 100–418 struck out subsec. (m) relating to special rules for windfall profit tax. ## § 6511: Limitations on credit or refund - § 6511(h): Pub. L. 100–418, § 1941(b)(2)(I), redesignated subsec. (i) as (h) and struck out former subsec. (h) which related to special rules for windfall profit taxes. - § 6511(i): Pub. L. 100–418, § 1941(b)(2)(I), redesignated subsec. (i) as (h). ## § 6512: Limitations in case of petition to Tax Court - § 6512(a): Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”. - § 6512(b)(1): Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”. ## § 6611: Interest on overpayments - § 6611(h), § 6611: Pub. L. 100–418 redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) which related to special rule for windfall profit tax. ## § 6654: Failure by individual to pay estimated income tax - § 6654(f)(3): Pub. L. 100–418 amended par. (3) generally. Prior to amendment par. (3) read as follows: “the sum of— ## § 6655: Failure by corporation to pay estimated income tax - § 6655(g)(1)(B): Pub. L. 100–418 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the sum of— ## § 6724: Waiver; definitions and special rules - § 6724(d)(1)(B): Pub. L. 100–418, § 1941(b)(2)(M)(i), redesignated cls. (ii) to (x) as (i) to (ix) and struck out former cl. (i) which read as follows: “section 4997(a) (relating to information with respect to windfall profit tax on crude oil),”. - § 6724(d)(2): Pub. L. 100–418, § 1941(b)(2)(M)(ii), redesignated subpars. (B) to (J) as (A) to (I), respectively, and struck out former subpar. (A) which read as follows: “section 4997(a) (relating to records and information; regulations),” and redesignated subpars. (L) to (T) as (J) to (R), respectively, and struck out former subpar. (K) which read as follows: “section 6050C (relating to information regarding windfall profit tax on domestic crude oil),”. ## § 6862: Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes - § 6862(a): Pub. L. 100–418 substituted “and 44” for “44, and 45”. ## § 7422: Civil actions for refund - § 7422(e): Pub. L. 100–418 substituted “or 44” for “44, or 45”. ## § 7512: Separate accounting for certain collected taxes, etc. - § 7512(a): Pub. L. 100–418, § 1941(b)(2)(O)(i), substituted “or chapter 33” for “, by chapter 33, or by section 4986” in introductory provisions. - § 7512(b): Pub. L. 100–418, § 1941(b)(2)(O)(i), (ii), substituted “or chapter 33” for “, by chapter 33, or by section 4986” and “or chapter 33” for “, chapter 33, or section 4986”. - § 7512(c): Pub. L. 100–418, § 1941(b)(2)(O)(ii), substituted “or chapter 33” for “, chapter 33, or section 4986”. ## § 7652: Shipments to the United States - § 7652(e)(3): Pub. L. 100–418 substituted “subheading 2208.40.00 of the Harmonized Tariff Schedule of the United States” for “item 169.13 or 169.14 of the Tariff Schedules of the United States”. ## § 9504: Sport Fish Restoration and Boating Trust Fund - § 9504(b)(1)(B): Pub. L. 100–418 substituted “heading 9507 of the Harmonized Tariff Schedule of the United States” for “subpart B of part 5 of schedule 7 of the Tariff Schedules of the United States” and “chapter 89 of the Harmonized Tariff Schedule of the United States” for “subpart D of part 6 of schedule 6 of such Schedules”.