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2012 U.S. Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 33 - FACILITIES AND SERVICES (§§ 4231 - 4295)
Subchapter E - Special Provisions Applicable to Services and Facilities Taxes (§§ 4291 - 4295)
Section 4292 - Repealed. Pub. L. 94-455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
Special Provisions Applicable to Services and Facilities Taxes - 26 U.S.C. § 4292 (2012)
[§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; June 30, 1958, Pub. L. 85–475, §4(b)(3), 72 Stat. 260; May 21, 1970, Pub. L. 91–258, title II, §205(a)(2), 84 Stat. 241, provided tax exemption for any payment received for services or facilities furnished to any State, Territory, or political subdivision of such, or the District of Columbia.
Effective Date of RepealRepeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.
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