26 U.S.C. § 4073 — Exemptions
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 25 words · no verdicts yet
This section exempts certain tire sales from the tax imposed by section 4071. The exemption applies only to sales for the exclusive use of the Department of Defense or the Coast Guard.
The tax imposed by section 4071 does not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.
The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(c), 70 Stat. 389; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VII, § 735(c)(4), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, § 869(c), Oct. 22, 2004, 118 Stat. 1623.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 389
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1984Amended · Pub. L. 98-369 · 98 Stat. 982
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1623
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case