Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025
All TitlesTitle 26Chapter IPart 48Subpart K - Subpart K—Sporting Goods
View all text of Subpart K [§ 48.4161(a) - § 48.4161(b)-5]
§ 48.4161(b)-5 - Effective date.

The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.

authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 48.4161
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