26 USC 4294 to 4295: Repealed.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

26 USC 4294 to 4295: Repealed. Pub. L. 94-455, title XIX, §1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812 Text contains those laws in effect on November 22, 2024

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

Jump To: Miscellaneous

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 Repealed.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

Section 4294, added Pub. L. 85–859, title I, §135(a), Sept. 2, 1958, 72 Stat. 1292 ; amended Pub. L. 86–344, §2(d), Sept. 21, 1959, 73 Stat. 618 ; Pub. L. 91–72, title I, §101(j)(28), Dec. 30, 1969, 83 Stat. 529 ; Pub. L. 91–258, title II, §205(a)(4), May 21, 1970, 84 Stat. 241 , provided an exemption from tax for services and facilities furnished to a nonprofit educational organization and defined "nonprofit educational organization".

Section 4295, act Aug. 16, 1954, ch. 736, 68A Stat. 511 , §4295, formerly §4294, renumbered Sept. 2, 1958, Pub. L. 85–859, title I, §135(a), 72 Stat. 1292 , related to a cross reference to general administrative provisions.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.