2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 33 - FACILITIES AND SERVICES (§§ 4231 - 4295)
Subchapter D - Repealed (§§ 4286 - 4287)
Section 4286, 4287 - Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 33 - FACILITIES AND SERVICES Subchapter D - Repealed Secs. 4286, 4287 - Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148 |
| Contains | sections 4286 to 4287 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large Reference | 79 Stat. 148, 157 |
| Public Law Reference | Public Law 89-44 |
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Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed a tax equivalent to 10 percent of the amount collected for the use of safety deposit boxes.
Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined safety deposit box.
Effective Date of RepealPub. L. 89–44, title VII, §701(b)(4), June 21, 1965, 79 Stat. 157, provided that: “The amendments made by section 304 [repealing these sections] shall apply with respect to use periods beginning on or after July 1, 1965.”
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