§4241 — [§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145 ] Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501 ; Sept. 2, 1958, Pub. L. 85–859, title I, §132(a), 72 Stat. 1288 ; Sept. 21, 1959, Pub. L. 86–344, §3(b), 73 Stat. 618 , imposed a tax on dues or membership fees, initiation, fees, and life memberships in social, athletic, or sporting clubs or organizations.

14 cases·5 followed·1 overruled·8 cited—36% support

Statute Text — 26 U.S.C. §4241

Statute text not available for this section.

14 Citing Cases

Board of Trade v. Commissioner 106 T.C. 369 · 1996

Section 4241 imposed an excise tax on club dues, and section 4243 provided an exemption from the excise tax for members’ payments for the construction or reconstruction of capital improvements. The structure for imposing the club dues excise tax and allowing the capital expenditure exemption parallels the approach under section 118 for differentiat

United States v. Charles Barefoot, Jr. 754 F.3d 226 · Cir.

United States v. Gary Mikulich 732 F.3d 692 · Cir.

United States v. Whittington 586 F.3d 613 · Cir.

United States v. Edward Whittington · Cir.

United States v. Neal 679 F.3d 737 · Cir.

United States v. Wooten 96 F. App'x 385 · Cir.

The Board of Trade of the City of Chicago and Subsidiaries, Petitioner 106 T.C. No. 21 · 1996

Zeta Beta Tau Fraternity, Inc. v. Commissioner 87 T.C. 421 · 1986

United States v. Nygren 933 F.3d 76 · Cir.

United States v. Michael Vallone 698 F.3d 416 · Cir.

United States v. Coomes 106 F. App'x 967 · Cir.

United States v. Figueroa 300 F. App'x 93 · Cir.

United States v. Tiran Casteel 717 F.3d 635 · Cir.