26 U.S.C. § 4286, 4287
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
26 U.S.C. § 4286, 4287
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."