Internal Revenue Code:(Sec. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140)

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 32 - MANUFACTURERS EXCISE TAXES
        (Subchapter E - Repealed)

Statute

    (Sec. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206, June
        21, 1965, 79 Stat. 140)

Miscellaneous

      Section 4191, act Aug. 16, 1954, ch. 736, 68A Stat. 491, imposed
    a tax equivalent to 10 percent of the selling price upon over fifty
    specified office and business machines including adding machines,
    bookkeeping machines, cash registers, punch card and computing
    machines, typewriters, and tabulating machines.
      Section 4192, acts Aug. 16, 1954, ch. 736, 68A Stat. 491; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 114(a), 72 Stat. 1278,
    granted an exemption for cash registers used in registering
    over-the-counter retail sales and for stencil cutting machines.
                          EFFECTIVE DATE OF REPEAL
      Repeal applicable with respect to articles sold on or after June
    22, 1965, see section 701(a) of Pub. L. 89-44, set out as an
    Effective Date of 1965 Amendment note under section 4161 of this
    title.
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