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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
Subchapter C—Certain Vaccines
Sec.
4131. Imposition of tax.
4132. Definitions and special rules.
A prior subchapter C consisted of sections 4141 to 4143, 4151, and 4152 of this title.
Section 4141, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Aug. 11, 1955, ch. 805, § 2(a), 69 Stat. 690; Sept. 2, 1958, Pub. L. 85–859, title I, § 113(a), 72 Stat. 1278, imposed a tax equivalent to 10 percent of selling price on radio and television receiving sets, phonographs, radio, television, and phonograph combinations, components, and phonograph records, prior to repeal by Pub. L. 89–44, title II, § 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4142, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Sept. 2, 1958, Pub. L. 85–859, title I, § 113(a), 72 Stat. 1278; Oct. 13, 1964, Pub. L. 88–653, § 6(a), 78 Stat. 1086, defined "radio and television components" and provided formula to determine selling price of rebuilt television picture tubes, prior to repeal by Pub. L. 89–44, title II, § 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4143, Pub. L. 85–859, title I, § 113(a), Sept. 2, 1958, 72 Stat. 1278, granted an exemption for certain types of communication, detection, and navigation equipment and components, prior to repeal by Pub. L. 89–44, title II, § 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4151, act Aug. 16, 1954, ch. 736, 68A Stat. 488, imposed a tax equivalent to 10 percent of selling price upon the sale of musical instruments, prior to repeal by Pub. L. 89–44, title II, § 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4152, act Aug. 16, 1954, ch. 736, 68A Stat. 488, related to exemption of musical instruments sold for religious or educational use, prior to repeal by Pub. L. 85–859, title I, § 119(b)(2), Sept. 2, 1958, 72 Stat. 1286, effective on the first day of the first calendar quarter which began more than 60 days after Sept. 2, 1958.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Subchapter C— Certain Vaccines," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed December 11, 2024, http://www.originalsources.com/Document.aspx?DocID=9FI5B5S1XHX5KJX.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Subchapter C— Certain Vaccines." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 Dec. 2024. http://www.originalsources.com/Document.aspx?DocID=9FI5B5S1XHX5KJX.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Subchapter C— Certain Vaccines' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 December 2024, from http://www.originalsources.com/Document.aspx?DocID=9FI5B5S1XHX5KJX.
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