26 CFR Subpart K - 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.