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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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
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