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26 U.S.C. 4286: Repealed. Pub. L. 89–44, title III, § 304 , June 21, 1965 , 79 Stat. 148Text 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

§§4286, 4287. Repealed. Pub. L. 89–44, title III, § 304 , June 21, 1965 , 79 Stat. 148

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.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 89–44, title VII, § 701(b)(4), June 21, 1965, 79 Stat. 157, 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.”