§11501

2 cases·2 cited

Statute Text — 26 U.S.C. §11501

Statute text not available for this section.

2 Citing Cases

Oak Harbor Freight Lines, Inc., Petitioner T.C. Memo. 1999-291 · 1999

11501 by adding subsection (h), which provided generally that a State may not enact or enforce a law, regulation, or other provision having the force and effect of law related to a price, route, or service of any motor carrier or any private motor carrier with respect to the transportation of property. Before the FAAAA, motor carriers engaged

Nielson-True Partnership; True Oil Company, Tax Matters Partner, Petitioners 109 T.C. No. 6 · 1997

that FERC and the relevant local regulatory agencies did not have the authority to issue well-category determinations after that date. Petitioner also argues that, as a general matter, the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11501, 104 Stat. 1388-479, extended and liberalized the availability of the tax credit for tight formation gas for wells drilled before January 1, 1993. In that regard, the section 29 credit for tight formation gas is allowable beyond January 1,