2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
Chapter 33 - Facilities and Services (Sections 4231 - 4295)
Subchapter B - Communications (Sections 4251 - 4254)
Front Matter
| Publication Title | United States Code, 2012 Edition, Supplement 2, 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 B - Communications - Front Matter |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
| Statutes at Large References | 82 Stat. 266 83 Stat. 660 84 Stat. 1843 |
| Public and Private Laws | Public Law 90-364, Public Law 91-172, Public Law 91-614, Public Law 96-499, Public Law 97-34, Public Law 97-248, Public Law 98-369, Public Law 99-514, Public Law 100-203, Public Law 101-508 |
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This subchapter, relating to the tax on communication, was repealed by Pub. L. 90–364, title I, §105(b)(3), June 28, 1968, 82 Stat. 266, as amended by Pub. L. 91–172, title VII, §702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–614, title II, §201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982. In the case of communications services rendered before Nov. 1, 1981, for which a bill has not been rendered before Jan. 1, 1982, a bill shall be treated as having been first rendered on Dec. 31, 1981. Repeal of this subchapter was not executed in view of the amendments to section 4251 of this title by Pub. L. 96–499, Pub. L. 97–34, Pub. L. 97–248, Pub. L. 98–369, Pub. L. 99–514, Pub. L. 100–203, and Pub. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
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