Source: https://www.law.cornell.edu/uscode/text/26/4471
Timestamp: 2016-07-25 20:53:45
Document Index: 542037410

Matched Legal Cases: ['§ 4471', '§\u202f404', '§ 4471', '§ 4471', '§\u202f404', '§\u202f4471', '§\u202f4471', '§\u202f404', '§\u202f404', '§\u202f7504', '§\u202f153']

26 U.S. Code §§ 4471 - Imposition of tax [and] Repealed. Pub. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149] | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle D › Chapter 36 › Subchapter B › § 4471 26 U.S. Code §§ 4471 - Imposition of tax [and] Repealed. Pub. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149]
§ 4471.
(c) Time of imposition
[§§ 4471 to 4474.
Repealed. Pub. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149]
A prior section 4471 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149.
Pub. L. 101–239, title VII, § 7504(c), Dec. 19, 1989, 103 Stat. 2363, provided that:
The amendments made by this section [enacting this subchapter] shall apply to voyages beginning after December 31, 1989, which were not paid for before such date.
No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.”
Section 4473, acts Aug. 16, 1954, ch. 736, 68A Stat. 532; Sept. 2, 1958, Pub. L. 85–859, title I, § 153(a), 72 Stat. 1305, granted exemptions for hospitals, the armed forces, and certain non-profit and governmental organizations.
Repeal applicable on and after July 1, 1965, see section 701(c)(2) of Pub. L. 89–44, set out in part as an Effective Date of 1965 Amendment note under section 4402 of this title.
Transportation By Water : 2001-06-08