26-U.S.C.-4286,

[§4286, – §§4286, 4287. Repealed. Pub. L. 89-44, Title Iii, §304, June 21, 1965, 79 Stat. 148]

Pathway

Title 26 > Subtitle D > Chapter 33 > Subchapter D – Section 4286

Details

• Reference: Section 4286
• Legend: [§4286, – §§4286, 4287. Repealed. Pub. L. 89-44, Title Iii, §304, June 21, 1965, 79 Stat. 148]
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-3505 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-3505, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.