---
kind: "section"
citation: "26 U.S.C. § 4287"
title: "26"
title_heading: "Internal Revenue Code"
number: "4287"
heading: "Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4287"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 33 — Facilities and Services"
  - "Subchapter D — Repealed"
---

# [§4287. Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148 — repealed]



## Notes

Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed a tax equivalent to 10 percent of the amount collected for the use of safety deposit boxes.

Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined safety deposit box.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Pub. L. 89–44, title VII, § 701(b)(4), June 21, 1965, 79 Stat. 157, provided that: “The amendments made by section 304 [repealing these sections] shall apply with respect to use periods beginning on or after July 1, 1965.”