Keyed to § 4161Open in workspace
Reg. § 48.4161(b)-5 Effective date.
26 CFR § 48.4161(b)-5eCFR data as of 2026-07-14
The taxes imposed by section are effective with respect to sales made on and after January 1, 1975.
Official eCFR text of § 48.4161(b)-5
Source: decipher.legal/cfr/26/48.4161(b)-5 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14