e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

 

Electronic Code of Federal Regulations

e-CFR data is current as of February 26, 2020

Title 26Chapter ISubchapter DPart 48Subpart K → §48.4161(b)-5


Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart K—Sporting Goods


§48.4161(b)-5   Effective date.

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

Need assistance?