C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES › Subpart K—Sporting Goods

26 C.F.R. § 48.4161(b)-5

Effective date

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