Internal Revenue Code:(Sec. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206, 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(Subchapter E - Repealed)
Statute
(Sec. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206, June
21, 1965, 79 Stat. 140)
Miscellaneous
Section 4191, act Aug. 16, 1954, ch. 736, 68A Stat. 491, imposed
a tax equivalent to 10 percent of the selling price upon over fifty
specified office and business machines including adding machines,
bookkeeping machines, cash registers, punch card and computing
machines, typewriters, and tabulating machines.
Section 4192, acts Aug. 16, 1954, ch. 736, 68A Stat. 491; Sept.
2, 1958, Pub. L. 85-859, title I, Sec. 114(a), 72 Stat. 1278,
granted an exemption for cash registers used in registering
over-the-counter retail sales and for stencil cutting machines.
EFFECTIVE DATE OF REPEAL
Repeal applicable with respect to articles sold on or after June
22, 1965, see section 701(a) of Pub. L. 89-44, set out as an
Effective Date of 1965 Amendment note under section 4161 of this
title.
