Prior Provisions
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.
