26 C.F.R. § 48.4161(b)-5 Effective date.
Title 26 - Internal Revenue
The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart K—Sporting Goods
§ 48.4161(b)-5 Effective date.
