Title 26
PART 48 SUBPART K
Subpart K - Sporting Goods 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.
- 26 U.S.C. 7805, unless otherwise noted.
- Source:
| 26:18.0.1.1.6.8.15.1 | SECTION 48.4161(a) | 48.4161(a) [Reserved] | |
| 26:18.0.1.1.6.8.15.2 | SECTION 48.4161(a)-1 | 48.4161(a)-1 Imposition and rate of tax; fishing equipment. | |
| 26:18.0.1.1.6.8.15.3 | SECTION 48.4161(a)-2 | 48.4161(a)-2 Meaning of terms. | |
| 26:18.0.1.1.6.8.15.4 | SECTION 48.4161(a)-3 | 48.4161(a)-3 Parts and accessories. | |
| 26:18.0.1.1.6.8.15.5 | SECTION 48.4161(a)-4 | 48.4161(a)-4 Use considered sale. | |
| 26:18.0.1.1.6.8.15.6 | SECTION 48.4161(a)-5 | 48.4161(a)-5 Tax-free sales. | |
| 26:18.0.1.1.6.8.15.7 | SECTION 48.4161(b) | 48.4161(b) [Reserved] | |
| 26:18.0.1.1.6.8.15.8 | SECTION 48.4161(b)-1 | 48.4161(b)-1 Imposition and rates of tax; bows and arrows. | |
| 26:18.0.1.1.6.8.15.9 | SECTION 48.4161(b)-2 | 48.4161(b)-2 Meaning of terms. | |
| 26:18.0.1.1.6.8.15.10 | SECTION 48.4161(b)-3 | 48.4161(b)-3 Use considered sale. | |
| 26:18.0.1.1.6.8.15.11 | SECTION 48.4161(b)-4 | 48.4161(b)-4 Tax-free sales. | |
| 26:18.0.1.1.6.8.15.12 | SECTION 48.4161(b)-5 | 48.4161(b)-5 Effective date. |