Internal Revenue Code:Sec. 4227. Cross reference

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 32 - MANUFACTURERS EXCISE TAXES
        Subchapter G - Exemptions, Registration, Etc.
      

Statute

    Sec. 4227. Cross reference
 
          For exception for a sale to an Indian tribal government (or
        its subdivision) for the exclusive use of an Indian tribal
        government (or its subdivision), see section 7871.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 496, Sec. 4226; renumbered Sec.
    4227, June 29, 1956, ch. 462, title II, Sec. 207(a), 70 Stat. 391;
    amended Pub. L. 89-44, title II, Sec. 208(f), June 21, 1965, 79
    Stat. 141; Pub. L. 94-455, title XIX, Sec. 1904(a)(5), Oct. 4,
    1976, 90 Stat. 1811; Pub. L. 97-473, title II, Sec. 202(b)(8), Jan.
    14, 1983, 96 Stat. 2610; Pub. L. 98-369, div.  A, title VII, Sec.
    735(c)(11), July 18, 1984, 98 Stat. 983; Pub. L. 99-514, title
    XVIII, Sec. 1899A(49), Oct. 22, 1986, 100 Stat. 2961.)
 

Miscellaneous

                                 AMENDMENTS
      1986 - Pub. L. 99-514 amended section generally, substituting
    ''reference'' for ''references'' in section catchline, struck out
    par. (1) designation, substituted ''exception'' for ''exemption'',
    and struck out par. (2) relating to cross reference to credit for
    taxes on tires.
      1984 - Par. (2). Pub. L. 98-369 struck out ''and tubes'' after
    ''on tires''.
      1983 - Pub. L. 97-473 designated existing provisions as par. (2)
    and added par. (1).
      1976 - Pub. L. 94-455 struck out pars. (1) and (3) relating to
    cross references to exemption from tax in case of certain sales to
    the United States and to administrative provisions of general
    applicability, respectively.
      1965 - Par. (2). Pub. L. 89-44 struck out ''and automobile radio
    and television receiving sets,'' after ''tires and inner tubes,''.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.
                      EFFECTIVE DATE OF 1983 AMENDMENT
      For effective date of amendment by Pub. L. 97-473, see section
    204(5) of Pub. L. 97-473, set out as an Effective Date note under
    section 7871 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 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 a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 applicable with respect to articles
    sold on or after June 22, 1965, except insofar as such amendments
    related to the taxes imposed by sections 4061(b), 4091, and 4131
    and, as to such taxes, applicable with respect to articles sold on
    or after January 1, 1966, see section 701(a) of Pub. L. 89-44, set
    out as a note under section 4161 of this title.