GroundRules
26 CFR 48.4161(b)-5: (b)-5 Effective date.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart K—Sporting Goods
The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.
Collected 2026-08-27T02:25:11Z. Source file · JSON