CHAPTER SIXTEEN 
TAX ON ADMISSIONS AND DUES 
CONCORDANCE WITH UNITED STATES CODE 
(Secs. 871-873, U. S. C.) 
The sections of the code upon the subject matter of this chapter 
will be found in their proper numerical sequence under Prior 
Acts, Revenue Act of 1924, this chapter. Black-face numerals 
in the margin of the text indicate the section numbers of title 26, 
Internal Revenue, of the code, unless otherwise stated. 
Sec. 
Revenue Act of 1926: 
500. Tax on admissions to places of 
amusement; amount; exemp- 
tions. 
501. Club dues or fees; amount; cXx- 
emptions. 
502. Collection of taxes imposed; re- 
turns; penalty. 
503. Effective date of law. 
PRIOR ACTS 
Revenue Act of 1924: 
500. Tax on admissions to places of 
amusement; amount; exemp- 
tions. 
501. Club dues or fees; amount; ex- 
emptions. 
502. Collection of taxes; returns: 
penalty. 
503. Effective date of law. 
Revenue Act of 1921: 
800. Tax on admissions to places of 
amusement; amount; exemp- 
tions. 
| 
Sec. 
801. Club dues or fees; amount; ex- 
emptions. 
S02. Collection of taxes; returns; 
penalty. 
Revenue Act of 1918: 
200. Tax on admissions to places of 
amusement; amount; exemp- 
tions. 
301. Club dues or fees; amount; ex: 
emptions. 
302. Collection of taxes; returns; 
penalty. 
Revenue Act of 1917: 
700. Tax on admissions to places of 
amusement; amount; exemp- 
tions. 
701. Club dues or fees; amount; ex- 
emptions. 
702. Collection of taxes; returns; 
penalty. 
[Title V, Revenue Act of 1926] 
ADMISSIONS! 
Sec. 500. (a) On and after the date this title takes , Tax on admis 
2ffect, there shall be levied, assessed, collected, and paid, 
in lieu of the taxes imposed bv section 500 of the Revenue 
Act of 1924— 
(1) A tax of 1 cent for each 10 cents or fraction thereof 
of the amount paid for admission to any place on or after 
such date, including admission by season ticket or sub- 
scription, to be paid by the person paying for such admis- 
sion; but where the amount paid for admission is 75 
cents or less, no tax shall be imposed; 
(2) Upon tickets or cards of admission to theaters, 
operas, and other places of amusement, sold at news 
stands, hotels, and places other than the ticket offices of 
Additional, on 
sales at advanced 
prices at other 
than ticket offices. 
« Regulations 43, part 1 (1926). (T. D. 3873