Fishing reels.

Fishing reels. The term fishing reels includes all mechanical and electrical devices that contain a spool for dispensing and recovering fishing line, and are designed for use with fishing rods in casting and in reeling in hooked fish in the sport of fishing. The term also includes reels designed for use with bows, in the sport of bowfishing.


26 CFR § 48.4161(a)-2

Scoping language

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