Internal Revenue Code:(Sec. 4231 to 4234. Repealed. Pub. L. 89-44, title III, Sec. 301, June 21, 1965, 79 Stat. 145)

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 33 - FACILITIES AND SERVICES
        (Subchapter A - Repealed)
      

Statute

    (Sec. 4231 to 4234. Repealed. Pub. L. 89-44, title III, Sec. 301,
        June 21, 1965, 79 Stat. 145)
 

Miscellaneous

      Section 4231, acts Aug. 16, 1954, ch. 736, 68A Stat. 497; Aug. 6,
    1956, ch. 1019, Sec. 1, 70 Stat. 1074; Sept. 2, 1958, Pub. L.
    85-859, title I, Sec. 131(a)-(c), 72 Stat. 1286, 1287; Apr. 8,
    1960, Pub. L. 86-422, Sec. 1, 74 Stat. 41, imposed a tax on
    admissions, permanent use or lease of boxes or seats, sales outside
    of box office in excess of established price, sales by proprietors
    in excess of established price, and cabarets.
      Section 4232, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 131(d), 72 Stat. 1287,
    defined admission, roof garden, cabaret, or other similar place,
    and performance for profit as used in section 4231.
      Section 4233, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Aug.
    11, 1955, ch. 792, Sec. 1, 69 Stat. 675; Apr. 16, 1958, Pub. L.
    85-380, Sec. 1-3, 72 Stat. 88; Sept. 2, 1958, Pub. L. 85-859, title
    I, Sec. 131(e), (f), 72 Stat. 1287; June 25, 1959, Pub. L. 86-70,
    Sec. 22(a), 73 Stat. 146; Sept. 21, 1959, Pub. L. 86-319, Sec. 1,
    73 Stat. 590; Sept. 21, 1959, Pub. L. 86-344, Sec. 2(c), 73 Stat.
    617; July 12, 1960, Pub. L. 86-624, Sec. 18(d), 74 Stat. 416,
    granted certain exemptions to certain charitable, educational, or
    religious entertainments, agricultural fairs, certain musical or
    dramatic performances, swimming pools, etc., home and garden tours,
    historic sites, certain amateur theatricals, certain amateur
    baseball games, rodeos, pageants, and certain benefit performances.
      Section 4234, act Aug. 16, 1954, ch. 736, 68A Stat. 501, required
    that price of tickets be printed on face or back of such tickets
    and provided a penalty for selling tickets not so stamped.
                          EFFECTIVE DATE OF REPEAL
      Repeal applicable with respect to admissions, services, or uses
    after noon, December 31, 1965, see section 701(b)(1) of Pub. L.
    89-44, set out as an Effective Date of 1965 Amendment note under
    section 4291 of this title.