Internal Revenue Code:(Sec. 4201. Repealed.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(Subchapter E - Repealed)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. 4201. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21,
1965, 79 Stat. 140)
Miscellaneous
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 492; Sept. 14,
1960, Pub. L. 86-779, Sec. 9(a), 74 Stat. 1003, imposed a tax
equivalent to 10 percent of the selling price on mechanical
pencils, fountain pens, and ball point pens and 10 cents on
mechanical cigarette lighters.
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.


