26 U.S.C. § 1471 : US Code - Section 1471: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840]

Search 26 U.S.C. § 1471 : US Code - Section 1471: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 361, related to
recovery of excessive profits on government contracts.
SAVINGS PROVISION
Section 1951(b)(13)(B) of Pub. L. 94-455 provided that: "If the
amount of profit required to be paid into the Treasury under
section 2382 or 7300 of title 10, United States Code is not
voluntarily paid, the Secretary of the Treasury or his delegate
shall collect the same under the methods employed to collect taxes
under subtitle A [this subtitle]. All provisions of law (including
penalties) applicable with respect to such taxes and not
inconsistent with section 2382 or 7300 of title 10 of such Code,
shall apply with respect to the assessment, collection, or payment
of excess profits to the Treasury as provided in the preceding
sentence, and to refunds by the Treasury of overpayments of excess
profits into the Treasury."