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Subpart K—Sporting Goods

§ 48.4161(b)-5 Effective date.

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States

The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.

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▸Contents — 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

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