72 S T A T. ]
PUBLIC LAW 85-859-SEPT. 2, 1958
1289
"(4) such organization is not controlled by, or under common control with, any other organization." (c) TECHNICAL AMENDMENT.—The table of sections for part II of 4343." ^ *' ^^*^' subchapter A of chapter 33 is amended by striking out "Sec. 4243. Exemption—Fraternal organizations."
and inserting in lieu thereof "Sec. 4243. Exemptions." (d)
EFFECTIVE DATES.—
(1) Subparagraph (A) of section 4241(a)(3) of the Internal Revenue Code of 1954, as amended by subsection (a) of this section, shall apply only with respect to amounts paid on or after the effective date specified in section 1(c) of this Act. Subparagraph (B) of such section 4241(a)(3), as so amended, shall apply with respect to all amounts paid for the life membership and without regard to the tax imposed by such section for any period before such effective date. For purposes of such subparagraph (B), and for purposes of the preceding sentence, all amounts paid at any time before the day which is 6 months after such effective date shall be treated as paid on such day. (2) Subsection (b) of section 4243 of the Internal Revenue Code of 1954, as added by subsection (b) of this section, shall apply only with respect to assessments paid on or after the effective date specified in section 1(c) of this Act for construction or reconstruction begun on or after such effective date. Subsection (c) of such section 4243, as added by subsection (b) of this section, shall apply only with respect to amounts (including assessments for construction or reconstruction) paid on or after January 1, 1958. No interest shall be allowed or paid on any overpayment in respect of dues or fees paid on or before the date of the enactment of this Act, if refund or credit of such overpayment would not be allowable but for subsection (c) of such section 4243, as added by subsection (b) of this section. SEC. 133, COMMUNICATIONS TAX. (a) IN GENERAL.—Subchapter B of chapter 33 (communications 4254."^^ '*^^*' taxes) is amended to read as follows:
"Subchapter B—Communications "Sec. 4251. Imposition of tax. "Sec, 4252. Definitions. "Sec^ 4253. Exemptions. "Sec. 4254. Computation of tax. "SEC. 4251. IMPOSITION OF TAX.
"There is hereby imposed on amounts paid for the communication services enumerated in the following table a tax equal to the percent of the amount so paid as is specified in such table: "Taxable service
General telephone service Toll telephone service Telegraph service Teletypewriter exchange service. Wire mileage service Wire and equipment service
Rate of tax Percent
10 10 10 10 10 8
The taxes imposed by this section shall be paid by the person paying for the services.
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