U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 31— RETAIL EXCISE TAXES › Subchapter [Subchapter A— Repealed]

26 U.S.C. § 4001 to 4003

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

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26 U.S.C. § 4001 has no page of its own: the Office of the Law Revision Counsel prints it together with other sections as the single entry 26 U.S.C. § 4001 to 4003, shown below.

[repealed]

Notes of Decisions
Cited in 12 cases, 1960–2007 · leading case: Hill v. Kemp, 478 F.3d 1236 (10th Cir. 2007).
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Hill v. Kemp, 478 F.3d 1236 (10th Cir. 2007). “, 26 U.S.C. § 4001 (a) (1991). Those who incur this luxury tax do so “voluntarily” in the same sense that those who purchase specialty license plates bearing some preferred message do so “voluntarily.”
Overseas Mailman, Inc. v. United States, 326 F. Supp. 172 (D.N.J. 1971). · cites it 10× “The present case involves the sale of certain German Black Forest Clocks and Cuckoo Clocks, items which both parties to the suit agree are included in the list of items taxable under Section 4001 of the Internal Revenue Code of 1954, 26 U.S.C. § 4001 . In the promotional scheme,…”
Barto v. United States, 823 F. Supp. 1369 (E.D. Mich. 1993). · cites it 5× “101-508, now codified at 26 U.S.C. § 4001 et seq. New section 4001(a) of the Code, which was added by the November 1990 amendments, provides in pertinent part as follows: (a) Imposition of tax.”
MacEy Jewelry Corp. v. United States, 387 F.2d 70 (5th Cir. 1967). · cites it 2× “The question for decision is whether this budget charge is a true finance charge and as such not a part of “the price for which * * * [the jewelry] is sold”, within the meaning of the retailers excise tax provisions of the Internal Revenue Code of 1954 ( 26 U.S.C. §§ 4001 and…”
United States v. Marvin Redmond, 328 F.2d 707 (6th Cir. 1964). “The single question involved is whether articles of jewelry, sold in large quantities to industrial customers at prices substantially below retail prices were “sold at retail” within the meaning of § 4001 of Internal Revenue Code of 1954 ( 26 U.S.C.A. § 4001 ) and of parallel §…”
Macey's Jewelry Corp. v. United States, 242 F. Supp. 25 (N.D. Fla. 1965). “The question presented on cross motions for summary judgment is whether budget charges made by plaintiff to his customers are part of the price for which sold within the meaning of 26 U.S.C. § 4001 as defined in 26 U.S.C. § 4051 .”
Yarborough v. United States, 955 F. Supp. 727 (S.D. Tex. 1996). “00 ( 26 U.S.C. § 4001 ) and a tax on domestic travel fare ( 26 U.”
Laufman v. United States, 199 F. Supp. 353 (S.D. Tex. 1961). “§ 2400 , and Section 4001 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4001 . The language of the two sections insofar as it applies here is identical and reads as follows: “There is hereby imposed upon the following articles sold at retail a tax equivalent to * * *…”
S. Premium Stamp Co. v. United States, 191 F. Supp. 158 (M.D. Ga. 1960). “* * * ” 26 U.S. C.A. § 4001. “There is hereby imposed upon the following articles sold at retail (including in each case fittings or accessories therefor sold on or in connection with the sale thereof) a tax equivalent to 10 percent of the price for which so sold — [Luggage,…”
Around the World Shoppers Club v. United States, 198 F. Supp. 773 (D.N.J. 1961). · cites it 2× “On May 1, 1959, the District Director of Internal Revenue for the District of New Jersey assessed Federal Retailers Excise Taxes ( 26 U.S.C. § 4001 et seq.) against the plaintiff for the second quarter of 1954, through the fourth quarter of 1957, in the total amount of $45,954.”
United States v. Redmond, 205 F. Supp. 858 (E.D. Mich. 1962). “§ 2400 and Section 4001 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4001 . During the years in question defendant operated a jewelry store in Pontiac, Michigan.”
In re Furst, 254 F. Supp. 421 (S.D.N.Y. 1966). “26 U.S.C. § 4001 , applicable at that time, provides that: “There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold: All articles commonly or commercially known as jewelry, whether real or imitation.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.