26 USC 4286 to 4287: Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148
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26 USC 4286 to 4287: Repealed.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 15, 2013
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICESSubchapter D-Repealed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 Repealed.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

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."