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Internal Revenue Code, § 4503. Exemptions For Sugar Manufactured For Home Consumption [Repealed]

[Repealed--1990 Rev. Recon. Act, sec. 11801(a)(48)]
(Sec. 4501 to 4503. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522)
BACKGROUND NOTES
PRIOR PROVISIONS
Section 4501, acts Aug. 16, 1954, ch. 736, 68A Stat. 533; May 29, 1956, ch. 342, Sec. 19, 70 Stat. 221; Sept. 2, 1958, Pub. L. 85-859, title I, Sec. 162(b), 72 Stat. 1306; July 6, 1960, Pub. L. 86-592, Sec. 2, 74 Stat. 330; Mar. 31, 1961, Pub. L. 87-15, Sec. 2(a), 75 Stat. 40; May 24, 1962, Pub. L. 87-456, title III, Sec. 302(a), (b), 76 Stat. 77; July 13, 1962, Pub. L. 87-535, Sec. 18(a), 76 Stat. 166; Nov. 8, 1965, Pub. L. 89-331, Sec. 13, 79 Stat. 1280; Oct. 14, 1971, Pub. L. 92-138, Sec. 18(b), 85 Stat. 390, related to imposition of tax upon sugar manufactured in United States.
Section 4502, acts Aug. 16, 1954, ch. 736, 68A Stat. 534; May 29, 1956, ch. 342, Sec. 20, 70 Stat. 221; June 25, 1959, Pub. L. 86-70, Sec. 22(c), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, Sec. 18(f), 74 Stat. 416, provided for applicable definitions.
Section 4503, act Aug. 16, 1954, ch. 736, 68A Stat. 534, related to exemption for sugar manufactured for home consumption.
Prior sections 4504 and 4511 to 4514 were repealed by Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77, effective with respect to articles entered or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, as provided by section 501(a) of Pub. L. 87-456.
Section 4504, acts Aug. 16, 1954, ch. 736, 68A Stat. 535; May 29, 1956, ch. 342, Sec. 21(a), 70 Stat. 221, required the tax imposed by section 4501(b) to be levied, assessed, collected and paid in the same manner as a duty imposed by the Tariff Act of 1930.
Section 4511, act Aug. 16, 1954, ch. 736, 68A Stat. 536, imposed a tax upon the processing of coconut oil, etc.
Section 4512, act Aug. 16, 1954, ch. 736, 68A Stat. 536, defined ‘first domestic processing’.
Section 4513, act Aug. 16, 1954, ch. 736, 68A Stat. 536, related to exemptions from the tax imposed.
Section 4514, act Aug. 16, 1954, ch. 736, 68A Stat. 536, set forth a cross-reference to subtitle F for administrative provisions.
SAVINGS PROVISION
For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 29 of this title.
[4521. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 539, imposed a tax on petroleum products imported into the United States.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4531, 4532. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 540, imposed a tax on coal imported into the United States.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4541, 4542. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 541, imposed a tax on copper imported into the United States.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4551 to 4553. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 542, imposed a tax on lumber imported into the United States.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4561, 4562. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 543, imposed a tax on animal oils imported into the United States.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4571, 4572. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 543, 544, imposed a tax on seeds and seed oil imported into the United States.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4581, 4582. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 544, imposed a tax on imports of any article, merchandise, or combination (except oils specified in section 4511), 10 percent or more of the quantity by weight of which consists of, or is derived directly or indirectly from, one or more of the products specified in sections 4561 and 4571, or of the oils, fatty acids, or salts specified in section 4511.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.
[4591 to 4597. Repealed. Pub. L. 94-455, title XIX, 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]
Sections, comprising subchapter F, “Oleomargarine”, were struck out in the repeal of this chapter by Pub. L. 94-455.
Section 4591, act Aug. 16, 1954, ch. 736, 68A Stat. 545, related to imposition of a tax on all oleomargarine imported from foreign countries.
Section 4592, act Aug. 16, 1954, ch. 736, 68A Stat. 545, related to definitions of oleomargarine, manufacturer, wholesale dealer, and retail sales.
Section 4593, act Aug. 16, 1954, ch. 736, 68A Stat. 546, related to exemptions to tax imposed by section 4591.
Section 4594, act Aug. 16, 1954, ch. 736, 68A Stat. 546, related to packing requirements for manufacturers of oleomargarine.
Section 4595, act Aug. 16, 1954, ch. 736, 68A Stat. 546, related to wholesale and retail selling requirements for oleomargarine.
Section 4596, act Aug. 16, 1954, ch. 736, 68A Stat. 547, related to filing of bonds by manufacturers of oleomargarine.
Section 4597, act Aug. 16, 1954, ch. 736, 68A Stat. 547, related to books and returns of wholesale dealers and manufacturers.
Effective Date of Repeal
Repeal effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455 set out as an Effective Date of 1976 Amendment note under section 4041 of this title.