Volume 65
Public Law 82–124
To provide that the admissions tax shall not apply in respect of admissions free of charge of uniformed members of the Armed Forces of the United States.
Approved August 24, 1951
Statutory text
AN ACT
To provide that the admissions tax shall not apply in respect of admissions free of charge of uniformed members of the Armed Forces of the United States.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 1700 (a) (1) of the Internal Revenue Code is hereby amended by adding at the end thereof the following new sentence: “No tax shall be imposed in the case of admission free of charge of a member of the Armed Forces of the United States when in uniform.”
Sec. 2.
The amendment made by this Act shall be applicable to admissions on and after the first day of the first month which begins more than ten days after the date of the enactment of this Act.
Approved August 24, 1951.