26 U.S.C. § 4292
Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
[repealed]
Notes of Decisions
Cited in 3
cases, 1975–1977 · leading case: City of New York v. United States
City of New York v. United States (1975)
“4 With regard to the instant dispute, the changes which the 1970 Act effected upon § 4261 5 are not as important as the *643 impact which it had upon § 4292 of the Code ( 26 U.S.C. § 4292 ). Prior to July 1, 1970 (the effective date of the amendments), § 4292 exempted from the…”
California v. United States (1977)
“26 U.S.C. § 4292 (1967) (amended 1970). In 1970 Congress removed this exemption, thus subjecting states to the charge for the first time.”
STATE OF CAL., ETC. v. United States (1977)
“26 U.S.C. § 4292 (1967) (amended 1970). In 1970 Congress removed this exemption, thus subjecting states to the charge for the first time.”
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