SubChapter E. Special Provisions Applicable to Services and Facilities Taxes, Chapter 33. FACILITIES AND SERVICES, SubTitle D. Miscellaneous Excise Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle D. Miscellaneous Excise Taxes

Chapter 33. FACILITIES AND SERVICES

SubChapter E. Special Provisions Applicable to Services and Facilities Taxes

§ 4291. Cases where persons receiving payment must collect tax

§ 4292. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812

§ 4293. Exemption for United States and possessions

§ 4294, 4295. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812

Amendments

1976—Pub. L. 94–455, title XIX, § 1904(b)(4), Oct. 4, 1976, 90 Stat. 1815, struck out items 4292, 4294, and 4295 relating to State and local governmental exemption, exemption for nonprofit educational organizations, and cross reference to general administrative provisions, respectively.

1958—Pub. L. 85–859, title I, § 135(b), Sept. 2, 1958, 72 Stat. 1292, added item 4294 and redesignated former item 4294 as 4295.