REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 48
Subpart K - 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.
authority:
26 U.S.C. 7805
,
unless
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!