26 USC 4286 to 4287: Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 4286 to 4287: Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148 Text contains those laws in effect on January 2, 2001
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICESSubchapter D-Repealed

[§§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 Repealed.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.

Effective Date of Repeal

Section 701(b)(4) of Pub. L. 89–44 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."