26 USC Subtitle D, CHAPTER 32, Subchapter D, PART I: Front Matter
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26 USC Subtitle D, CHAPTER 32, Subchapter D, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter D-Recreational EquipmentPART I-SPORTING GOODS
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PART I-SPORTING GOODS

Sec.
4161.
Imposition of tax.
4162.
Definitions; treatment of certain resales.

        

Editorial Notes

Amendments

1984- Pub. L. 98–369, div. A, title X, §1015(d), July 18, 1984, 98 Stat. 1019 , added item 4162.