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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i17
    INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 48
    MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. subpart K
    Sporting Goods

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.
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