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Internal Revenue Code · 26 U.S.C.

§ 4601–4603. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77

Repealed Text current through Public Law 119-121 (October 9, 2026) release point 119-121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. § 4601–4603

At a glance

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

Status
Repealed

Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77

Where it sits in the Code

  1. Subtitle D Miscellaneous Excise Taxes
  2. Chapter 38 REPEALED

Nearby sections

Official notes

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

Section 4601, acts Aug. 16, 1954, ch. 736, 68A Stat. 548; Sept. 2, 1958, Pub. L. 85–859, title I, § 119(b)(4), 72 Stat. 1286, related to applicability of certain tariff provisions.

Sections 4602, 4603, act Aug. 16, 1954, ch. 736, 68A Stat. 548, related to contravention of trade agreements by certain taxes.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87–456, title V, May 24, 1962, 76 Stat. 78.