Us Code § 4286 - , 4287. Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148
Full text of Us Code United States Code § 4286 — , 4287. Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148, with citation guidance and answers to common questions.
§ 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 Repealed.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."
Subchapter E—Special Provisions Applicable to Services and Facilities Taxes
Editorial Notes
Amendments
1976—Pub. L. 94–455, title XIX, §1904(b)(4), Oct. 4, 1976, 90 Stat. 1815, struck out items 4292, 4294, and 4295 relating to State and local governmental exemption, exemption for nonprofit educational organizations, and cross reference to general administrative provisions, respectively.
1958—Pub. L. 85–859, title I, §135(b), Sept. 2, 1958, 72 Stat. 1292, added item 4294 and redesignated former item 4294 as 4295.
About This Section
26 U.S.C. § 4286 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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