CFR›Title 26›Chapter I›Part 48›Subpart L ContainsSections 48.4191-1–48.4191-2CorpusDaily eCFRDisplayed edition2026-05-07Last updated2026-05-07 Subpart L—Taxable Medical Devices Sections 48.4191-1 § 48.4191-1 Imposition and rate of tax. 48.4191-2 § 48.4191-2 Taxable medical device. Previous K Subpart K—Sporting Goods Next M Subpart M—Special Provisions Applicable to Manufacturers Taxes