§ 4227. Cross reference

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. 496, § 4226 · 68A Stat. 496

   Enacted · 26 U.S.C. § 4227

   Aug. 16, 1954, ch. 736, 68A Stat. 496, § 4226

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 496, § 4226

2. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title II § 208(f) · 79 Stat. 136

   Struck · 26 U.S.C. § 4227(2)

   Pub. L. 89–44 struck out “and automobile radio and television receiving sets,” after “tires and inner tubes,”

   Source evidence

   Code amendment note
   Par. (2). Pub. L. 89–44 struck out “and automobile radio and television receiving sets,” after “tires and inner tubes,”.

   Enacted provision · exact public law section
   (f) Section 4227(2) is amended by striking out “and automobile 68A Stat. 496; 70 Stat. 391. radio and television receiving sets,”.

3. 1976

   Pub. L. 94–455 title XIX § 1904(a)(5) · 90 Stat. 1520

   Struck · 26 U.S.C. § 4227

   Pub. L. 94–455 struck out pars. (1) and (3) relating to cross references to exemption from tax in case of certain sales to the United States and to administrative provisions of general applicability, respectively

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out pars. (1) and (3) relating to cross references to exemption from tax in case of certain sales to the United States and to administrative provisions of general applicability, respectively.

   Enacted provision · exact public law section
   (5) Amendment of section 4227.— Section 4227 (relating to 26 USC 4227. cross references) is amended to read as follows: “SEC. 4227. CROSS REFERENCE. “For credit for taxes on tires and inner tubes, see section 6416(c).”

4. 1983

   Indian Tribal Governmental Tax Status Act of 1982

   Pub. L. 97–473 title II § 202(b)(8) · 96 Stat. 2605

   1. Amended · 26 U.S.C. § 4227

      Pub. L. 97–473 designated existing provisions as par. (2)

   2. Added · 26 U.S.C. § 4227

      Pub. L. 97–473 added par. (1)

   Source evidence

   Code amendment note
   Pub. L. 97–473 designated existing provisions as par. (2) and added par. (1).

   Enacted provision · exact public law section
   (8) 26 USC 4227. Section 4227 is amended to read as follows: “SEC. 4227. CROSS REFERENCES. “(1) For exemption for a sale to an Indian tribal government (or its subdivision) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871. “(2) For credit for taxes on tires and tubes, see section 6416(c).”

5. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title VII § 735(c)(11) · 98 Stat. 494

   Struck · 26 U.S.C. § 4227(2)

   Pub. L. 98–369 struck out “and tubes” after “on tires”

   Source evidence

   Code amendment note
   Par. (2). Pub. L. 98–369 struck out “and tubes” after “on tires”.

   Enacted provision · exact public law section
   (11) Paragraph (2) of section 4227 is amended by striking 26 USC 4227. out “and tubes.

   Effective date note
   Amendment by Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.

6. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 title XVIII § 1899A(49) · 100 Stat. 2085

   1. Amended · 26 U.S.C. § 4227

      Pub. L. 99–514 amended section generally

   2. Substituted · 26 U.S.C. § 4227

      Pub. L. 99–514 substituting “reference” for “references” in section catchline

   3. Struck · 26 U.S.C. § 4227

      Pub. L. 99–514 struck out par. (1) designation

   4. Substituted · 26 U.S.C. § 4227

      Pub. L. 99–514 substituted “exception” for “exemption”

   5. Struck · 26 U.S.C. § 4227

      Pub. L. 99–514 struck out par. (2) relating to cross reference to credit for taxes on tires

   Source evidence

   Code amendment note
   Pub. L. 99–514 amended section generally, substituting “reference” for “references” in section catchline, struck out par. (1) designation, substituted “exception” for “exemption”, and struck out par. (2) relating to cross reference to credit for taxes on tires.

   Enacted provision · exact public law section
   (49) Section 4227 is amended to read as follows: “SEC. 4227. CROSS REFERENCE. “For exception for a sale to an Indian tribal government (or its subdivision for the exclusive use of an Indian tribal government (or its subdivision), see section 7871.”

10 of 11 references resolved to an enrolled provision · 1 partial