Internal Revenue Code:(Sec. 4471 to 4474. Repealed. Pub. L. 89-44, title IV, Sec. 404, June 21, 1965, 79 Stat. 149)

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
        (Subchapter C - Repealed)
      

Statute

    (Sec. 4471 to 4474. Repealed. Pub. L. 89-44, title IV, Sec. 404,
        June 21, 1965, 79 Stat. 149)
 

Miscellaneous

      Section 4471, act Aug. 16, 1954, ch. 736, 68A Stat. 532, imposed
    a $20 annual tax upon bowling alleys, billiard tables, and pool
    tables to be paid by operators of bowling alleys, billiard rooms,
    and pool rooms.
      Section 4472, act Aug. 16, 1954, ch. 736, 68A Stat. 532, defined
    bowling alley, billiard room, and pool room.
      Section 4473, acts Aug. 16, 1954, ch. 736, 68A Stat. 532; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 153(a), 72 Stat. 1305,
    granted exemptions for hospitals, the armed forces, and certain
    non-profit and governmental organizations.
      Section 4474, act Aug. 16, 1954, ch. 736, 68A Stat. 532, made
    cross references to chapter 40 and subtitle F for penalties and
    administrative provisions.
                          EFFECTIVE DATE OF REPEAL
      Repeal applicable on and after July 1, 1965, see section
    701(c)(2) of Pub. L. 89-44, set out in part as an Effective Date of
    1965 Amendment note under section 4402 of this title.