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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 32— MANUFACTURERS EXCISE TAXES · [Subchapter A— Repealed] · § 4231 to 4234

§ 4231 to 4234. Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]

385 words·~2 min read·/usc/title-26/section-4231-to-4234·

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Pub. L. 89–44, title III, § 301 , June 21, 1965 , 79 Stat. 145 ] Section 4231, acts Aug. 16, 1954, ch. 736 , 68A Stat. 497 ; Aug. 6, 1956, ch. 1019, § 1 , 70 Stat. 1074 ; Sept. 2, 1958 , Pub. L. 85–859, title I, § 131(a) –(c), 72 Stat. 1286 , 1287; Apr. 8, 1960 , Pub. L. 86–422, § 1 , 74 Stat. 41 , imposed a tax on admissions, permanent use or lease of boxes or seats, sales outside of box office in excess of established price, sales by proprietors in excess of established price, and cabarets.
Section 4232, acts Aug. 16, 1954, ch. 736 , 68A Stat. 498 ; Sept. 2, 1958 , Pub. L. 85–859, title I, § 131(d) , 72 Stat. 1287 , defined admission, roof garden, cabaret, or other similar place, and performance for profit as used in section 4231. Section 4233, acts Aug. 16, 1954, ch. 736 , 68A Stat. 498 ; Aug. 11, 1955, ch. 792, § 1 , 69 Stat. 675 ; Apr. 16, 1958 , Pub. L. 85–380 , §§ 1–3, 72 Stat. 88 ; Sept. 2, 1958 , Pub. L. 85–859, title I, § 131(e) , (f), 72 Stat. 1287 ; June 25, 1959 , Pub. L. 86–70, § 22(a) , 73 Stat. 146 ;
Sept. 21, 1959 , Pub. L. 86–319, § 1 , 73 Stat. 590 ; Sept. 21, 1959 , Pub. L. 86–344, § 2(c) , 73 Stat. 617 ; July 12, 1960 , Pub. L. 86–624, § 18(d) , 74 Stat. 416 , granted certain exemptions to certain charitable, educational, or religious entertainments, agricultural fairs, certain musical or dramatic performances, swimming pools, etc., home and garden tours, historic sites, certain amateur theatricals, certain amateur baseball games, rodeos, pageants, and certain benefit performances.
Section 4234, act Aug. 16, 1954, ch. 736 , 68A Stat. 501 , required that price of tickets be printed on face or back of such tickets and provided a penalty for selling tickets not so stamped.
Connectionstraces to 1
18 references not yet in our index
  • Pub. L. 89-44
  • 79 Stat. 145
  • 70 Stat. 1074
  • Pub. L. 85-859
  • 72 Stat. 1286
  • Pub. L. 86-422
  • 74 Stat. 41
  • 72 Stat. 1287
  • 69 Stat. 675
  • Pub. L. 85-380
  • 72 Stat. 88
  • Pub. L. 86-70
  • 73 Stat. 146
  • Pub. L. 86-319
  • Pub. L. 86-344
  • 73 Stat. 617
  • Pub. L. 86-624
  • 74 Stat. 416
Citation graph
cites case law
§ 4231 to 4234
Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
Pub. L.Pub. L. 89-44
Stat.79 Stat. 145
Stat.70 Stat. 1074
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1286
Cites 19 · showing 6Cited by 0 across 0 sources
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