26 CFR Part 48 - Subpart K - Sporting Goods
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- § 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.
Source:
Sections 48.4161(a)-1 through 48.4161(b)-5 contained in T.D. 7328, 39 FR 36586, Oct. 11, 1974, unless otherwise noted. Sections 48.4181-1 through 48.4182-2 contained in T.D. 6454, 25 FR 1774, Mar. 1, 1960.