U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter [CHAPTER 38— REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows.

26 U.S.C. § 4521

Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]

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[repealed]

Notes of Decisions
Cited in 2 cases, 1971–2019 · leading case: Commonwealth Oil Refining Co. v. United States, 67 Cust. Ct. 37 (Cust. Ct. 1971).
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Commonwealth Oil Refining Co. v. United States, 67 Cust. Ct. 37 (Cust. Ct. 1971). “26 U.S.C. § 4521 (1958). 19 U.S.C. § 1202 (1964).”
Union Telecom LLC v. United States, No. 16-1409 (Fed. Cl. Aug. 16, 2019). “16-1409T (Filed: August 16, 2019) ************************************* * UNION TELECOM, LLC, * * * Plaintiff, 26 U.S.C. § 4521 ; Federal Excise Tax; * Tax Refund; Prepaid Telephone Cards; * v.”
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