Statutes, codes, and regulations

United States Code

Title 26 - INTERNAL REVENUE CODESubtitle D - MISCELLANEOUS EXCISE TAXESChapter 32 - MANUFACTURERS EXCISE TAXES

Subchapter D - RECREATIONAL EQUIPMENT

Part I - SPORTING GOODS

Part I - SPORTING GOODS

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Section 4161 - Imposition of tax
Section 4162 - Definitions; treatment of certain resales

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