Public Law 119-73 (01/23/2026)

26 U.S.C. § 4231 to 4234

Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]

Aug. 16, 1954, ch. 73668A Stat. 497Aug. 6, 1956, ch. 1019, § 170 Stat. 1074Pub. L. 85–859, title I, § 131(a)72 Stat. 1286Pub. L. 86–422, § 174 Stat. 41Section 4231, acts , ; , ; , –(c), , 1287; , , , imposed a tax on admissions, permanent use or lease of boxes or seats, sales outside of box office in excess of established price, sales by proprietors in excess of established price, and cabarets.

Aug. 16, 1954, ch. 73668A Stat. 498Pub. L. 85–859, title I, § 131(d)72 Stat. 1287Section 4232, acts , ; , , , defined admission, roof garden, cabaret, or other similar place, and performance for profit as used in section 4231.

Aug. 16, 1954, ch. 73668A Stat. 498Aug. 11, 1955, ch. 792, § 169 Stat. 675Pub. L. 85–38072 Stat. 88Pub. L. 85–859, title I, § 131(e)72 Stat. 1287Pub. L. 86–70, § 22(a)73 Stat. 146Pub. L. 86–319, § 173 Stat. 590Pub. L. 86–344, § 2(c)73 Stat. 617Pub. L. 86–624, § 18(d)74 Stat. 416Section 4233, acts , ; , ; , , §§ 1–3, ; , , (f), ; , , ; , , ; , , ; , , , granted certain exemptions to certain charitable, educational, or religious entertainments, agricultural fairs, certain musical or dramatic performances, swimming pools, etc., home and garden tours, historic sites, certain amateur theatricals, certain amateur baseball games, rodeos, pageants, and certain benefit performances.

act Aug. 16, 1954, ch. 73668A Stat. 501Section 4234, , , required that price of tickets be printed on face or back of such tickets and provided a penalty for selling tickets not so stamped.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 701(b)(1) of Pub. L. 89–44section 4291 of this titleRepeal applicable with respect to admissions, services, or uses after noon, , see , set out as an Effective Date of 1965 Amendment note under .