Laws: Cases and Codes : U.S. Code : Title 26 : Section 4251
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U.S. Code as of:
01/19/04
Section 4251 - Notes
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85-859, title I,
Sec. 133(a), Sept. 2, 1958, 72 Stat. 1289; Pub. L. 86-75, Sec. 5,
June 30, 1959, 73 Stat. 158; Pub. L. 86-564, title II, Sec.
202(a)(2), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, Sec.
3(a)(2), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, Sec. 3(a)(2),
June 28, 1962, 76 Stat. 114; Pub. L. 88-52, Sec. 3(a)(2), June 29,
1963, 77 Stat. 72; Pub. L. 88-348, Sec. 2(a)(2), June 30, 1964, 78
Stat. 237; Pub. L. 89-44, title III, Sec. 302, title VII, Sec.
701(b)(2)(B), June 21, 1965, 79 Stat. 145, 156; Pub. L. 89-368,
title II, Sec. 202(a), Mar. 15, 1966, 80 Stat. 66; Pub. L. 90-285,
Sec. 1(a)(3), Apr. 12, 1968, 82 Stat. 92; Pub. L. 90-364, title I,
Sec. 105(b)(1), (2), June 28, 1968, 82 Stat. 265; Pub. L. 91-172,
title VII, Sec. 702(b)(1), (2), Dec. 30, 1969, 83 Stat. 660; Pub.
L. 91-614, title II, Sec. 201(b)(1), (2), Dec. 31, 1970, 84 Stat.
1843; Pub. L. 96-499, title XI, Sec. 1151, Dec. 5, 1980, 94 Stat.
2694; Pub. L. 97-34, title VIII, Sec. 821, Aug. 13, 1981, 95 Stat.
351; Pub. L. 97-248, title II, Sec. 282(a), Sept. 3, 1982, 96 Stat.
568; Pub. L. 98-369, div. A, title I, Sec. 26, July 18, 1984, 98
Stat. 507; Pub. L. 99-514, title XVIII, Sec. 1801(b), Oct. 22,
1986, 100 Stat. 2785; Pub. L. 100-203, title X, Sec. 10501, Dec.
22, 1987, 101 Stat. 1330-438; Pub. L. 101-508, title XI, Sec.
11217(a), Nov. 5, 1990, 104 Stat. 1388-437; Pub. L. 105-34, title
X, Sec. 1034(a), Aug. 5, 1997, 111 Stat. 937; Pub. L. 105-206,
title VI, Sec. 6010(i), July 22, 1998, 112 Stat. 815.)
REPEAL
This subchapter, relating to the tax on communications, was
repealed by Pub. L. 90-364, title I, Sec. 105(b)(3), June 28, 1968,
82 Stat. 266, as amended by Pub. L. 91-172, title VII, Sec.
702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91-614, title II,
Sec. 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with
respect to amounts paid pursuant to bills first rendered on or
after Jan. 1, 1982. In the case of communications services rendered
before Nov. 1, 1981, for which a bill has not been rendered before
Jan. 1, 1982, a bill shall be treated as having been first rendered
on Dec. 31, 1981.
Pub. L. 96-499, title XI, Sec. 1151, Dec. 5, 1980, 94 Stat. 2694;
Pub. L. 97-34, title VIII, Sec. 821, Aug. 13, 1981, 95 Stat. 351;
Pub. L. 97-248, title II, Sec. 282(a), Sept. 3, 1982, 96 Stat. 568;
Pub. L. 98-369, div. A, title I, Sec. 26, July 18, 1984, 98 Stat.
507; Pub. L. 99-514, title XVIII, Sec. 1801(b), Oct. 22, 1986, 100
Stat. 2785; Pub. L. 100-203, title X, Sec. 10501, Dec. 22, 1987,
101 Stat. 1330-438; Pub. L. 101-508, title XI, Sec. 11217(a), Nov.
5, 1990, 104 Stat. 1388-437, amended section 4251 of this title,
relating to the imposition of the tax on communications, extending
the date in (and finally eliminating) provisions which had reduced
the tax to zero after a specified date, without amending Pub. L.
90-364, title I, Sec. 105(b)(3), June 28, 1968, 82 Stat. 266,
which, as amended, had repealed this subchapter, effective with
respect to amounts paid pursuant to bills first rendered on or
after Jan. 1, 1982.
AMENDMENTS
1998 - Subsec. (d)(3). Pub. L. 105-206 substituted "any other
similar arrangement" for "other similar arrangement".
1997 - Subsec. (d). Pub. L. 105-34 added subsec. (d).
1990 - Subsec. (b)(2). Pub. L. 101-508 substituted "percent." for
"percent; except that, with respect to amounts paid pursuant to
bills first rendered after 1990, the applicable percentage shall be
zero."
1987 - Subsec. (b)(2). Pub. L. 100-203 amended par. (2)
generally. Prior to amendment, par. (2) read as follows: "The term
'applicable percentage' means -
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4253, 4254, 6302, 6415 of
this title.
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