U.S. Code > Title 26 Internal Revenue Code > Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C) > CHAPTER 33—FACILITIES AND SERVICES (§§ 4231_to_4234—4294,_4295) > [Subchapter D—Repealed] (§ 4286,_4287) > [§§ 4286, 4287. Repealed.]

[§§ 4286, 4287. Repealed.]

Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed a tax equivalent to 10 percent of the amount collected for the use of safety deposit boxes.
Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined safety deposit box.