Treasury Regulations · 26 CFR
§ 48.4161(a)-2. Meaning of terms.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4161(a)
Cite as 26 CFR § 48.4161(a)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 11, 1974 by T.D. 7328
- Last amended
- August 8, 1985 by T.D. 8043
- Issued under
- 26 U.S.C. § 4161(a)
- Length
- 364 words · about 2 min to read
- Defines
- 4 terms
[T.D. 7328, 39 FR 36586, Oct. 11, 1974, as amended by T.D. 8043, 50 FR 32014, Aug. 8, 1985]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8043 (50 FR 32014)
- Issued by T.D. 7328 (39 FR 36586)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart K Sporting Goods