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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 32. MANUFACTURERS EXCISE TAXES |
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SubChapter D. Recreational Equipment |
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Part I. SPORTING GOODS |
| § 4161. Imposition of tax |
| § 4162. Definitions; treatment of certain resales |
Amendments
1984—Pub. L. 98–369, div. A, title X, § 1015(d),