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republic-os/legal/us/code/title-26/chapter-33/section-4292.md
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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
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,
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legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "26 U.S.C. § 4292"
description: "Repealed. Pub. L. 94455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "33"
chapter_name: "FACILITIES AND SERVICES"
section: "4292"
citation: "26 U.S.C. § 4292"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4292"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "912d8303d1fc7446834f6c6856ecc8e51a4dfbd2fc2e98e9cf834747b7310226"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "b1de5002806fefdc52f97960bef1f5bbf208c0613d1f0bf2283fbbea002ad793"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 4292 - Repealed. Pub. L. 94455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
## Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; June 30, 1958, Pub. L. 85475, § 4(b)(3), 72 Stat. 260; May 21, 1970, Pub. L. 91258, 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.
Statutory Notes and Related Subsidiaries
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. 94455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.