Laws: Cases and Codes : U.S. Code : Title 26 : Section 4254
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U.S. Code as of:
01/19/04
Section 4254 - Notes
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85-859, title I,
Sec. 133(a), Sept. 2, 1958, 72 Stat. 1291; Pub. L. 89-44, title
III, Sec. 302, June 21, 1965, 79 Stat. 147; Pub. L. 95-172, Sec.
2(a), Nov. 12, 1977, 91 Stat. 1358.)
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repealed by Pub.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. Repeal of this subchapter was not executed in
view of the amendments to section 4251 of this title by Pub. L.
96-499, Pub. L. 97-34, Pub. L. 97-248, Pub. L. 98-369, Pub. L.
99-514, Pub. L. 100-203, and Pub. L. 101-508, extending the date in
(and finally eliminating) provisions which had reduced the tax to
zero after a specified date.
AMENDMENTS
1977 - Subsec. (c). Pub. L. 95-172 added subsec. (c).
1965 - Subsec. (a). Pub. L. 89-44 substituted "local telephone
service or toll telephone service" for "general telephone service,
toll telephone service, or telegraph service".
Subsec. (b). Pub. L. 89-44 substituted "toll telephone service"
for "toll telephone service or telegraph service" in catchline and
text.
1958 - Subsec. (a). Pub. L. 85-859 provided that if the person
who renders the bill groups individual items for purposes of
rendering the bill and computing the tax, then the amount on which
the tax with respect to each group shall be based shall be the sum
of all items within that group, and the tax on remaining items not
included in any such group shall be based on the charge of each
item separately.
Subsec. (b). Pub. L. 85-859 substituted "toll telephone service"
for "long distance telephone service".
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