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republic-os/legal/us/code/title-26/chapter-33/section-4231-to-4234.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LegalText 26 U.S.C. § 4231 to 4234 Repealed. Pub. L. 8944, title III, § 301, June 21, 1965, 79 Stat. 145] us united_states_code code_section 26 INTERNAL REVENUE CODE 33 FACILITIES AND SERVICES 4231 to 4234 26 U.S.C. § 4231 to 4234 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/s4231...4234 data/legal/raw/us/code/title-26/usc26.xml 771b6193c783b0fa6eaba48b98f5aa6d11960660b8de9065b9e8a51cd34adafe a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f091a286ccc682b0315cd4ea36ee96eae3fc5dc76ec718ae70deb0fa222aa27f 2026-07-04 official
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26 U.S.C. § 4231 to 4234 - Repealed. Pub. L. 8944, title III, § 301, June 21, 1965, 79 Stat. 145]

Notes

Section 4231, acts Aug. 16, 1954, ch. 736, 68A Stat. 497; Aug. 6, 1956, ch. 1019, § 1, 70 Stat. 1074; Sept. 2, 1958, Pub. L. 85859, title I, § 131(a)(c), 72 Stat. 1286, 1287; Apr. 8, 1960, Pub. L. 86422, § 1, 74 Stat. 41, 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.

Section 4232, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Sept. 2, 1958, Pub. L. 85859, title I, § 131(d), 72 Stat. 1287, defined admission, roof garden, cabaret, or other similar place, and performance for profit as used in section 4231.

Section 4233, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Aug. 11, 1955, ch. 792, § 1, 69 Stat. 675; Apr. 16, 1958, Pub. L. 85380, §§ 13, 72 Stat. 88; Sept. 2, 1958, Pub. L. 85859, title I, § 131(e), (f), 72 Stat. 1287; June 25, 1959, Pub. L. 8670, § 22(a), 73 Stat. 146; Sept. 21, 1959, Pub. L. 86319, § 1, 73 Stat. 590; Sept. 21, 1959, Pub. L. 86344, § 2(c), 73 Stat. 617; July 12, 1960, Pub. L. 86624, § 18(d), 74 Stat. 416, 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.

Section 4234, act Aug. 16, 1954, ch. 736, 68A Stat. 501, 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 RepealRepeal applicable with respect to admissions, services, or uses after noon, December 31, 1965, see section 701(b)(1) of Pub. L. 8944, set out as an Effective Date of 1965 Amendment note under section 4291 of this title.