Browse Arkansas Code titles and sections
26 U.S.C. § 4241 to 4243 — Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(a), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(b), 73 Stat. 618, imposed a tax on dues or membership fees, initiation, fees, and life memberships in social, athletic, or sporting clubs or organizations.
Section 4242, act Aug. 16, 1954, ch. 736, 68A Stat. 501, defined dues and initiation fees as used in section 4241.
Section 4243, acts Aug. 16, 1954, ch. 736, 68A Stat. 502; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(b), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(a), 73 Stat. 618, granted exemptions to fraternal organizations, payments for capital improvements, and nonprofit swimming or skating facilities.
#### Effective Date of Repeal
Repeal applicable with respect to dues and membership fees attributable to periods beginning on or after January 1, 1966, initiation fees and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966, initiation fees paid on or after July 1, 1965, to a new club or organization first making its facilities available to members on or after such a date, and, in the case of amounts described in [section 4243(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4243/b&num=0&edition=prelim), 3-year periods beginning on or after January 1, 1966, see section 701(b)(1) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under [section 4291 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4291&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4241 to 4243
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 1650c650310cc90a88c4a3b052001b1c8f4c748e745cd6260a560263a3e56564. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Record provenance
Stable record: federal_law:legal_authorities:record_usc_3b38c8d4fb1c998ca2e37cad
Source file: Laws/federal/codes/united-states-code/title-26/section-4241-to-4243-26-u-s-c-4241-to-4243-repealed-pub-l-8944-title-iii-301-june-21-1965-79--e20e92170b.md
Pages: Not recorded – Not recorded
Passage SHA-256: fa02a5b982bd5f0bc6df89916c50be113d9a3b1276e782d4eeaf840ef7f13270
Source location: Title 26, Chapter 33, § 4241 to 4243; chapter-033-facilities-and-services.md
Stored source content
### Statutory Notes
Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(a), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(b), 73 Stat. 618, imposed a tax on dues or membership fees, initiation, fees, and life memberships in social, athletic, or sporting clubs or organizations.
Section 4242, act Aug. 16, 1954, ch. 736, 68A Stat. 501, defined dues and initiation fees as used in section 4241.
Section 4243, acts Aug. 16, 1954, ch. 736, 68A Stat. 502; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(b), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(a), 73 Stat. 618, granted exemptions to fraternal organizations, payments for capital improvements, and nonprofit swimming or skating facilities.
#### Effective Date of Repeal
Repeal applicable with respect to dues and membership fees attributable to periods beginning on or after January 1, 1966, initiation fees and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966, initiation fees paid on or after July 1, 1965, to a new club or organization first making its facilities available to members on or after such a date, and, in the case of amounts described in [section 4243(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4243/b&num=0&edition=prelim), 3-year periods beginning on or after January 1, 1966, see section 701(b)(1) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under [section 4291 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4291&num=0&edition=prelim).
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4291
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.