Implements § 4161Open in workspace
Reg. § 48.4161(b)-5 Effective date.
26 CFR § 48.4161(b)-5eCFR, current through 2026-07-14
The taxes imposed by section are effective with respect to sales made on and after January 1, 1975.
The taxes imposed by section are effective with respect to sales made on and after January 1, 1975.