Internal Revenue Code:(Sec. 4294, 4295. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812)
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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 E - Special Provisions Applicable to Services and
Facilities Taxes
Statute
(Sec. 4294, 4295. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812)
Miscellaneous
Section 4294, added Pub. L. 85-859, title I, Sec. 135(a), Sept.
2, 1958, 72 Stat. 1292; amended Pub. L. 86-344, Sec. 2(d), Sept.
21, 1959, 73 Stat. 618; Pub. L. 91-72, title I, Sec. 101(j)(28),
Dec. 30, 1969, 83 Stat. 529; Pub. L. 91-258, title II, Sec.
205(a)(4), May 21, 1970, 84 Stat. 241, provided an exemption from
tax for services and facilities furnished to a nonprofit
educational organization and defined ''nonprofit educational
organization''.
Section 4295, act Aug. 16, 1954, ch. 736, 68A Stat. 511, Sec.
4295, formerly Sec. 4294, renumbered Sept. 2, 1958, Pub. L. 85-859,
title I, Sec. 135(a), 72 Stat. 1292, related to a cross reference
to general administrative provisions.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.


