26 CFR · Internal Revenue
§ 48.4161(a)-2 — Meaning of terms.
eCFR · current through Aug 3, 2026
§ 48.4161(a)-2 Meaning of terms.
(a)Fishing rods. The term “fishing rods” includes all articles, however, designated, that are designed or constructed for use in conjunction with a fishing reel for casting a line and hook in the sport of fishing. The term does not include any article that is neither designed for use in casting, nor suitable for such use. A so-called fishing rod “blank” is not considered to be a “fishing rod” unless the blank contains an affixed handle and reel seat, or is sold in the form of a kit that contains a rod blank, a handle, and a reel seat.
(b)Fishing creels. The term “fishing creels” includes all portable containers, of whatever material made, that are designed for storing and carrying fish from the time they are caught until such time as they are removed fro
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§ 48.4161
26 C.F.R. § 48.4161
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11
§ 48.4101-2
Information reporting.§ 48.4121-1
Imposition and rate of tax on coal.§ 48.4161(a)
§ 48.4161(a) [Reserved]§ 48.4161(a)-1
Imposition and rate of tax; fishing equipment.§ 48.4161(a)-2
Meaning of terms.§ 48.4161(a)-3
Parts and accessories.§ 48.4161(a)-4
Use considered sale.§ 48.4161(a)-5
Tax-free sales.§ 48.4161(b)
§ 48.4161(b) [Reserved]§ 48.4161(b)-1
Imposition and rates of tax; bows and arrows.