26 USC § 4292 - Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
---
identifier: "/us/usc/t26/s4292"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4292 - Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4292"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]"
chapter_number: 33
chapter_name: "FACILITIES AND SERVICES"
subchapter_number: "E"
subchapter_name: "Special Provisions Applicable to Services and Facilities Taxes"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 4292. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
Section, acts , ; , , ; , , , provided tax exemption for any payment received for services or facilities furnished to any State, Territory, or political subdivision of such, or the District of Columbia.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective on first day of first month which begins more than 90 days after , see , set out as an Effective Date of 1976 Amendment note under .