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26 U.S.C. § 4286 26 u.s.c. · facilities and services · title 26
26 U.S.C. § 4286
Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148
Title 26 USC
● ACTIVE
Ch. 33
Jurisdiction Federal — United States
Chapter FACILITIES AND SERVICES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-62A5E7
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26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 33 - FACILITIES AND SERVICES Subchapter D - Repealed Secs. 4286, 4287 - Repealed. Pub. L. 89-44, title III, §304, June 21, 1965, 79 Stat. 148 From the U.S. Government Publishing Office, www.gpo.gov

[§§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 Repealed.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.

Statutory Notes and Related Subsidiaries

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."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4286 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).
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 4286
Status
● ACTIVE
Chapter
33 — FACILITIES AND SERVICES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-62A5E7
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 4286