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Internal Revenue Code · 26 U.S.C.

§ 4286, 4287. Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148

Repealed Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 4286, 4287

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
Repealed

Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148

Where it sits in the Code

  1. Subtitle D Miscellaneous Excise Taxes
  2. Chapter 33 FACILITIES AND SERVICES
  3. Subchapter D Repealed

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.

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), June 21, 1965, 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 July 1, 1965.”