26 USC Subtitle D, CHAPTER 33, Subchapter E: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICESSubchapter E-Special Provisions Applicable to Services and Facilities Taxes

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Subchapter E-Special Provisions Applicable to Services and Facilities Taxes

Sec.

4291.

Cases where persons receiving payment must collect tax.

[4292.

Repealed.]

4293.

Exemption for United States and possessions.

[4294, 4295. Repealed.]

Editorial Notes

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.