2019 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 33 - Facilities and Services
Subchapter E - Special Provisions Applicable to Services and Facilities Taxes
Sec. 4292 - Repealed. Pub. L. 94-455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812

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Citation 26 U.S.C. § 4292 (2019)
Section Name [§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
Repeal Summary

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.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal 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.

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 33 - FACILITIES AND SERVICES
Subchapter E - Special Provisions Applicable to Services and Facilities Taxes
Sec. 4292 - Repealed. Pub. L. 94-455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
Contains section 4292
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition repealed
Statutes at Large References 72 Stat. 260
84 Stat. 241
90 Stat. 1812
Public Law References Public Law 85-475, Public Law 91-258, Public Law 94-455
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