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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 48 - Manufacturers and Retailers Excise Taxes |
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Subpart K - Sporting Goods |
| § 48.4161(a) - [Reserved] |
| § 48.4161(a)-1 - Imposition and rate of tax; fishing equipment. |
| § 48.4161(a)-2 - Meaning of terms. |
| § 48.4161(a)-3 - Parts and accessories. |
| § 48.4161(a)-4 - Use considered sale. |
| § 48.4161(a)-5 - Tax-free sales. |
| § 48.4161(b) - [Reserved] |
| § 48.4161(b)-1 - Imposition and rates of tax; bows and arrows. |
| § 48.4161(b)-2 - Meaning of terms. |
| § 48.4161(b)-3 - Use considered sale. |
| § 48.4161(b)-4 - Tax-free sales. |
| § 48.4161(b)-5 - Effective date. |