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► 26 U.S.C. § 4171 26 u.s.c. · manufacturers excise taxes · title 26
26 U.S.C. § 4171
Repealed. Pub. L. 89-44, title II, §205(b), June 21, 1965, 79 Stat. 140
Title 26 USC
● ACTIVE
Ch. 32
Jurisdiction Federal — United States
Chapter MANUFACTURERS EXCISE TAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-D94049
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter D - Recreational Equipment PART II - REPEALED Secs. 4171 to 4173 - Repealed. Pub. L. 89-44, title II, §205(b), June 21, 1965, 79 Stat. 140 From the U.S. Government Publishing Office, www.gpo.gov

[§§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 Repealed.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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4171 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 32 — MANUFACTURERS EXCISE TAXES
26 U.S.C. § 406126 U.S.C. § 406426 U.S.C. § 407126 U.S.C. § 407226 U.S.C. § 407326 U.S.C. § 408126 U.S.C. § 408226 U.S.C. § 408326 U.S.C. § 408426 U.S.C. § 410126 U.S.C. § 410226 U.S.C. § 410326 U.S.C. § 410426 U.S.C. § 410526 U.S.C. § 412126 U.S.C. § 413126 U.S.C. § 413226 U.S.C. § 416126 U.S.C. § 416226 U.S.C. § 417126 U.S.C. § 418126 U.S.C. § 418226 U.S.C. § 419126 U.S.C. § 4216
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 4171
Status
● ACTIVE
Chapter
32 — MANUFACTURERS EXCISE TAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-D94049
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Internal Revenue Code — 26 U.S.C. § 4171