Treasury Regulations · 26 CFR
§ 48.4161(b)-5. Effective date.
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(b)
Cite as 26 CFR § 48.4161(b)-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 4161(b)
- Length
- 20 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart K Sporting Goods