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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 Repealed.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Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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.

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s4294 /us/usc/t26/s4295