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2019 US Code
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Subchapter D - Repealed
Secs. 4286, 4287 - Repealed.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
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| [§§4286, 4287. Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148] |
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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. |
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EFFECTIVE DATE OF REPEAL
Pub. 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." |
| United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 33 - FACILITIES AND SERVICES Subchapter D - Repealed Secs. 4286, 4287 - Repealed.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 |
| sections 4286 to 4287 |
| 2019 |
| January 24, 2020 |
| No |
| repealed |
| 79 Stat. 148, 157 |
| Public Law 89-44 |
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