26 U.S.C. § 4286, 4287
Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]
This provision is no longer in force
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 Repeal
Pub. L. 89–44, title VII, § 701(b)(4), , 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.”