§ 4073. Exemptions

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 482 · 68A Stat. 482

   Enacted · 26 U.S.C. § 4073

   Aug. 16, 1954, ch. 736, 68A Stat. 482

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 482

2. 1956

   Public Law not identified

   Added · 26 U.S.C. § 4073(c)

   Subsec. (c). Act June 29, 1956, added subsec. (c)

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (c). Act June 29, 1956, added subsec. (c).

3. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 4073(c)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

4. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title VII § 735(c)(4) · 98 Stat. 494

   1. Substituted · 26 U.S.C. § 4073

      Pub. L. 98–369 substituted “Exemption for tires with internal wire fastening” for “Exemptions” in section catchline, and in text struck out subsec. (a) relating to exemption from tax on tires not more than 20 inches in diameter and not more than 1¾ inches in cross section

   2. Struck · 26 U.S.C. § 4073

      Pub. L. 98–369 struck out subsec. (c) relating to exemption from tax on tread rubber in certain cases

   3. Struck · 26 U.S.C. § 4073

      Pub. L. 98–369 struck out letter designation “(b)” and subsection heading for subsec. (b) thereby designating text of former subsec. (b) as entire text of section

   Source evidence

   Code amendment note
   Pub. L. 98–369 substituted “Exemption for tires with internal wire fastening” for “Exemptions” in section catchline, and in text struck out subsec. (a) relating to exemption from tax on tires not more than 20 inches in diameter and not more than 1¾ inches in cross section, struck out subsec. (c) relating to exemption from tax on tread rubber in certain cases, and struck out letter designation “(b)” and subsection heading for subsec. (b) thereby designating text of former subsec. (b) as entire text of section.

   Enacted provision · exact public law section
   (4) Section 4073 (relating to exemptions) is amended to read as follows: “SEC. 4073. EXEMPTION FOR TIRES WITH INTERNAL WIRE FASTENING. “The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.”

5. 2004

   Pub. L. 108–357 title VIII § 869(c) · 118 Stat. 1418

   Amended · 26 U.S.C. § 4073

   Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.”

   Source evidence

   Code amendment note
   Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.”

   Enacted provision · exact public law section
   (c) Exemption for Tires Sold to Department of Defense.— Section 4073 is amended to read as follows: “SEC. 4073. EXEMPTIONS.   “The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.” .

   Effective date note
   Amendment by Pub. L. 108–357 applicable to sales in calendar years beginning more than 30 days after Oct. 22, 2004, see section 869(e) of Pub. L. 108–357, set out as a note under section 4071 of this title.

5 of 7 references resolved to an enrolled provision · 1 partial · 1 unresolved