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26 U.S.C. 4292: Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9) , Oct. 4, 1976 , 90 Stat. 1812Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 33-FACILITIES AND SERVICES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§4292. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9) , Oct. 4, 1976 , 90 Stat. 1812

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; June 30, 1958, Pub. L. 85–475, § 4(b)(3), 72 Stat. 260; May 21, 1970, Pub. L. 91–258, title II, § 205(a)(2), 84 Stat. 241, provided tax exemption for any payment received for services or facilities furnished to any State, Territory, or political subdivision of such, or the District of Columbia.

Statutory Notes and Related Subsidiaries

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.