[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]