Internal Revenue Code:(Sec. 4286, 4287. Repealed. Pub. L. 89-44, title III, Sec. 304, June 21, 1965, 79 Stat. 148)

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Contents


Location in Internal Revenue Code


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        (Subchapter D - Repealed)

Statute

    (Sec. 4286, 4287. Repealed. Pub. L. 89-44, title III, Sec. 304,
        June 21, 1965, 79 Stat. 148)

Miscellaneous

      Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed
    a tax equivalent to 10 percent of the amount collected for the use
    of safety deposit boxes.
      Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined
    safety deposit box.
                          EFFECTIVE DATE OF REPEAL
      Section 701(b)(4) of Pub. L. 89-44 provided that: ''The
    amendments made by section 304 (repealing these sections) shall
    apply with respect to use periods beginning on or after July 1,
    1965.''
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