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republic-os/legal/us/code/title-26/chapter-32/section-4171-to-4173.md
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4171 to 4173 Repealed. Pub. L. 8944, title II, § 205(b), June 21, 1965, 79 Stat. 140] us united_states_code code_section 26 INTERNAL REVENUE CODE 32 MANUFACTURERS EXCISE TAXES 4171 to 4173 26 U.S.C. § 4171 to 4173 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4171...4173 data/legal/raw/us/code/title-26/usc26.xml 22490c1a73d0ea5a6c873f1f0c9754705d81cac36ee098a8ecbb217166e1112e a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 114c8d5342c96cb84937223bdb3d7e2c345e3b566d1dc52c1b048a6a598b694b 2026-07-04 official
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26 U.S.C. § 4171 to 4173 - Repealed. Pub. L. 8944, title II, § 205(b), June 21, 1965, 79 Stat. 140]

Notes

Section 4171, act Aug. 16, 1954, ch. 736, 68A Stat. 489, imposed a 10 percent tax on cameras, camera lenses, and unexposed photographic film on rolls and a 5 percent tax on electric motion or still picture projectors of the household type.

Section 4172, act Aug. 16, 1954, ch. 736, 68A Stat. 490, defined certain vendees of unexposed films as manufacturers for purposes of payment of the tax imposed by section 4171.

Section 4173, act Aug. 16, 1954, ch. 736, 68A Stat. 490, granted exemptions for specified types of cameras, lenses of specified focal lengths, and certain types of film.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable with respect to articles sold on or after June 22, 1965, see section 701(a) of Pub. L. 8444, set out as an Effective Date of 1965 Amendment note under section 4161 of this title.