[USC02] 26 USC Ch. 33: Front Matter
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26 USC Ch. 33: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICES

CHAPTER 33-FACILITIES AND SERVICES

Subchapter
Sec.1
[A.
Repealed.]

        

B.
Communications
4251
C.
Transportation by air
4261
[D.
Repealed.]
E.
Special provisions applicable to services and facilities taxes
4291

        

Repeal of Subchapter B

Table of subchapters for chapter 33 amended by striking out the item relating to subchapter B dealing with Communications, effective Jan. 1, 1982, see Pub. L. 90–364, title I, §105(b)(3), June 28, 1968, 82 Stat. 266 , as amended by Pub. L. 91–172, title VII, §702(b)(3), Dec. 30, 1969, 83 Stat. 660 ; Pub. L. 91–614, title II, §201(b)(3), Dec. 31, 1970, 84 Stat. 1843 . Repeal of item B was not executed in view of the amendments to section 4251 of this title by Pub. L. 96–499, Pub. L. 97–34, Pub. L. 97–248, Pub. L. 98–369, Pub. L. 99–514, and Pub. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.

Amendments

1970- Pub. L. 91–258, title II, §205(c)(5), May 21, 1970, 84 Stat. 242 , substituted "Transportation by air" for "Transportation of persons by air" in item for subchapter C.

1965- Pub. L. 89–44, title III, §§301, 304, June 21, 1965, 79 Stat. 145 , 148, struck out items for subchapters A and D.

1962- Pub. L. 87–508, §5(c)(1), June 28, 1962, 76 Stat. 118 , substituted "Transportation of persons by air" for "Transportation of persons" in item for subchapter C.

1958- Pub. L. 85–475, §4(b)(1), June 30, 1958, 72 Stat. 260 , substituted "Transportation of persons" for "Transportation" in item for subchapter C.

Effective Date of 1962 Amendment

Pub. L. 87–508, §5(d), June 28, 1962, 76 Stat. 119 , provided in part that: "The amendment made by subsection (c)(1) [amending item for subchapter C in the analysis] shall apply only with respect to transportation beginning after November 15, 1962."

1 Section numbers editorially supplied.