26 USC 4171 to 4173: Repealed. Pub. L. 89-44, title II, §205(b), June 21, 1965, 79 Stat. 140
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle D / CHAPTER 32 / Subchapter D / PART II / §§ 4171 to 4173   Next >>
 
26 USC 4171 to 4173: Repealed. Pub. L. 89-44, title II, §205(b), June 21, 1965, 79 Stat. 140 Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter D-Recreational EquipmentPART II-REPEALED
Jump To: Miscellaneous

[§§4171 to 4173. Repealed. Pub. L. 89–44, title II, §205(b), June 21, 1965, 79 Stat. 140 ]

Section 4171, act Aug. 16, 1954, ch. 736, 68A Stat. 489 , imposed a 10 percent tax on cameras, camera lenses, and unexposed photographic film on rolls and a 5 percent tax on electric motion or still picture projectors of the household type.

Section 4172, act Aug. 16, 1954, ch. 736, 68A Stat. 490 , defined certain vendees of unexposed films as manufacturers for purposes of payment of the tax imposed by section 4171.

Section 4173, act Aug. 16, 1954, ch. 736, 68A Stat. 490 , granted exemptions for specified types of cameras, lenses of specified focal lengths, and certain types of film.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable with respect to articles sold on or after June 22, 1965, see section 701(a) of Pub. L. 84–44, set out as an Effective Date of 1965 Amendment note under section 4161 of this title.