Chapter 33 – Facilities and Services

Facilities and Services

Pathway

Title 26 > Subtitle D > Chapter 33

Details

• Reference: Chapter 33
• Legend: Facilities and Services
• USCode Year: 2013

Provision Content

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.

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

• Title 26/Subtitle D/Chapter 33/Section 4231 – [§ to 4234. Repealed. Pub. L. 89-44, Title III, §301, June 21, 1965, 79 Stat. 145]
• Title 26/Subtitle D/Chapter 33/Section 4241 – [§ to 4243. Repealed. Pub. L. 89-44, Title III, §301, June 21, 1965, 79 Stat. 145]
• Title 26/Subtitle D/Chapter 33/Section 4286 – [§ 4287. Repealed. Pub. L. 89-44, Title III, §304, June 21, 1965, 79 Stat. 148]
• Title 26/Subtitle D/Chapter 33/Subchapter B – Communications
• Title 26/Subtitle D/Chapter 33/Subchapter C – Transportation By Air
• Title 26/Subtitle D/Chapter 33/Subchapter E – Special Provisions Applicable To Services and Facilities Taxes