26 USC Subtitle D, CHAPTER 33, Subchapter E: Front Matter
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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 Subtitle D, CHAPTER 33, Subchapter E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICESSubchapter E-Special Provisions Applicable to Services and Facilities Taxes
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Subchapter E-Special Provisions Applicable to Services and Facilities Taxes

Sec.
4291.
Cases where persons receiving payment must collect tax.
[4292.
Repealed.]
4293.
Exemption for United States and possessions.
[4294, 4295. Repealed.]

        

Amendments

1976- Pub. L. 94–455, title XIX, §1904(b)(4), Oct. 4, 1976, 90 Stat. 1815 , struck out items 4292, 4294, and 4295 relating to State and local governmental exemption, exemption for nonprofit educational organizations, and cross reference to general administrative provisions, respectively.

1958- Pub. L. 85–859, title I, §135(b), Sept. 2, 1958, 72 Stat. 1292 , added item 4294 and redesignated former item 4294 as 4295.