Section text and notes
act Aug. 16, 1954, ch. 736 68A Stat. 510 Section 4286, , , imposed a tax equivalent to 10 percent of the amount collected for the use of safety deposit boxes.
act Aug. 16, 1954, ch. 736 68A Stat. 510 Section 4287, , , defined safety deposit box.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 89–44, title VII, § 701(b)(4)79 Stat. 157
“The amendments made by section 304 [repealing these sections] shall apply with respect to use periods beginning on or after .”
, , , provided that: