Title 26 — Internal Revenue Code
Chapter 33 — Facilities and Services
[§§ 4294, 4295. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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 4294, added Pub. L. 85–859, title I, § 135(a), , 72 Stat. 1292; amended Pub. L. 86–344, § 2(d), , 73 Stat. 618; Pub. L. 91–72, title I, § 101(j)(28), , 83 Stat. 529; Pub. L. 91–258, title II, § 205(a)(4), , 84 Stat. 241, provided an exemption from tax for services and facilities furnished to a nonprofit educational organization and defined “nonprofit educational organization”.
removalDescription
Section 4295, act Aug. 16, 1954, ch. 736, 68A Stat. 511, § 4295, formerly § 4294, renumbered , Pub. L. 85–859, title I, § 135(a), 72 Stat. 1292, related to a cross reference to general administrative provisions.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective on first day of first month which begins more than 90 days after , see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.