Sec.
4131.
Imposition of tax.
4132.
Definitions and special rules.
Prior Provisions
A prior subchapter C consisted of sections
4141 to
4143,
4151, and
4152 of this title.
Section
4141, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Aug. 11, 1955, ch. 805, § 2(a),
69 Stat. 690; Sept. 2, 1958,
Pub. L. 85–859, title I, § 113(a),
72 Stat. 1278, imposed a tax equivalent to 10 percent of selling price on radio and television receiving sets, phonographs, radio, television, and phonograph combinations, components, and phonograph records, prior to repeal by
Pub. L. 89–44, title II, § 204, June 21, 1965,
79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section
4142, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Sept. 2, 1958,
Pub. L. 85–859, title I, § 113(a),
72 Stat. 1278; Oct. 13, 1964,
Pub. L. 88–653, § 6(a),
78 Stat. 1086, defined “radio and television components” and provided formula to determine selling price of rebuilt television picture tubes, prior to repeal by
Pub. L. 89–44, title II, § 204, June 21, 1965,
79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section
4143,
Pub. L. 85–859, title I, § 113(a), Sept. 2, 1958,
72 Stat. 1278, granted an exemption for certain types of communication, detection, and navigation equipment and components, prior to repeal by
Pub. L. 89–44, title II, § 204, June 21, 1965,
79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section
4151, act Aug. 16, 1954, ch. 736, 68A Stat. 488, imposed a tax equivalent to 10 percent of selling price upon the sale of musical instruments, prior to repeal by
Pub. L. 89–44, title II, § 204, June 21, 1965,
79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section
4152, act Aug. 16, 1954, ch. 736, 68A Stat. 488, related to exemption of musical instruments sold for religious or educational use, prior to repeal by
Pub. L. 85–859, title I, § 119(b)(2), Sept. 2, 1958,
72 Stat. 1286, effective on the first day of the first calendar quarter which began more than 60 days after Sept. 2, 1958.