[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4161(b)-5]

[Page 153]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                        Subpart K--Sporting Goods
 
Sec. 48.4161(b)-5  Effective date.

    The taxes imposed by section 4161(b) are effective with respect to 
sales made on and after January 1, 1975.

Subpart L  [Reserved]