Title 26 — Internal Revenue Code
Chapter 33 — Facilities and Services
[§§ 4286, 4287. Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
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.
removalDescription
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), , 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 .”