Internal Revenue Code:(Sec. 4171 to 4173. Repealed. Pub. L. 89-44, title II, Sec. 205(b), June 21, 1965, 79 Stat. 140)
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter D - Recreational Equipment
(PART II - REPEALED)
Statute
(Sec. 4171 to 4173. Repealed. Pub. L. 89-44, title II, Sec. 205(b),
June 21, 1965, 79 Stat. 140)
Miscellaneous
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.
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.
