26 U.S.C. § 4292
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; , Pub. L. 85–475, § 4(b)(3), 72 Stat. 260; , Pub. L. 91–258, title II, § 205(a)(2), 84 Stat. 241, provided tax exemption for any payment received for services or facilities furnished to any State, Territory, or political subdivision of such, or the District of Columbia.
Repeal effective on first day of first month which begins more than 90 days after , 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.