Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]
About This Law
/us/usc/t26/s4286 /us/usc/t26/s4287
Title
26 — Internal Revenue Code
Chapter
STD/CH33
Release
119-84
Release Date
2026-04-17
Section Text
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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 RepealPub. 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.”
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