2019 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Subchapter D - Recreational Equipment
Part II - Repealed
Secs. 4171 to 4173 - Repealed. Pub. L. 89-44, title II, §205(b), June 21, 1965, 79 Stat. 140

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Section Name [§§4171 to 4173. Repealed. Pub. L. 89–44, title II, §205(b), June 21, 1965, 79 Stat. 140]
Repeal Summary

Section 4171, act Aug. 16, 1954, ch. 736, 68A Stat. 489, imposed a 10 percent tax on cameras, camera lenses, and unexposed photographic film on rolls and a 5 percent tax on electric motion or still picture projectors of the household type.

Section 4172, act Aug. 16, 1954, ch. 736, 68A Stat. 490, defined certain vendees of unexposed films as manufacturers for purposes of payment of the tax imposed by section 4171.

Section 4173, act Aug. 16, 1954, ch. 736, 68A Stat. 490, granted exemptions for specified types of cameras, lenses of specified focal lengths, and certain types of film.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal applicable with respect to articles sold on or after June 22, 1965, see section 701(a) of Pub. L. 84–44, set out as an Effective Date of 1965 Amendment note under section 4161 of this title.

Publication Title United States Code, 2018 Edition, Supplement 1, 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 32 - MANUFACTURERS EXCISE TAXES
Subchapter D - Recreational Equipment
PART II - REPEALED
Secs. 4171 to 4173 - Repealed. Pub. L. 89-44, title II, §205(b), June 21, 1965, 79 Stat. 140
Contains sections 4171 to 4173
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition repealed
Statutes at Large References 79 Stat. 140
Public Law References Public Law 84-44, Public Law 89-44
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