
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4471]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 36--CERTAIN OTHER EXCISE TAXES
 
                        [Subchapter C--Repealed]
 
[Secs. 4471 to 4474. Repealed. Pub. L. 89-44, title IV, 
        Sec. 404, June 21, 1965, 79 Stat. 149]
        
    Section 4471, act Aug. 16, 1954, ch. 736, 68A Stat. 532, imposed a 
$20 annual tax upon bowling alleys, billiard tables, and pool tables to 
be paid by operators of bowling alleys, billiard rooms, and pool rooms.
    Section 4472, act Aug. 16, 1954, ch. 736, 68A Stat. 532, defined 
bowling alley, billiard room, and pool room.
    Section 4473, acts Aug. 16, 1954, ch. 736, 68A Stat. 532; Sept. 2, 
1958, Pub. L. 85-859, title I, Sec. 153(a), 72 Stat. 1305, granted 
exemptions for hospitals, the armed forces, and certain non-profit and 
governmental organizations.
    Section 4474, act Aug. 16, 1954, ch. 736, 68A Stat. 532, made cross 
references to chapter 40 and subtitle F for penalties and administrative 
provisions.


                        Effective Date of Repeal

    Repeal applicable on and after July 1, 1965, see section 701(c)(2) 
of Pub. L. 89-44, set out in part as an Effective Date of 1965 Amendment 
note under section 4402 of this title.
