76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
38 lines
1.7 KiB
Markdown
38 lines
1.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4292"
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description: "Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "33"
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chapter_name: "FACILITIES AND SERVICES"
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section: "4292"
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citation: "26 U.S.C. § 4292"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4292"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "912d8303d1fc7446834f6c6856ecc8e51a4dfbd2fc2e98e9cf834747b7310226"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "b1de5002806fefdc52f97960bef1f5bbf208c0613d1f0bf2283fbbea002ad793"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4292 - Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
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## Notes
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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; June 30, 1958, Pub. L. 85–475, § 4(b)(3), 72 Stat. 260; May 21, 1970, Pub. L. 91–258, title II, § 205(a)(2), 84 Stat. 241, provided tax exemption for any payment received for services or facilities furnished to any State, Territory, or political subdivision of such, or the District of Columbia.
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Statutory Notes and Related Subsidiaries
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Effective Date of RepealRepeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.
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