26 CFR · Internal Revenue
§ 48.4161(b)-5 — Effective date.
26 CFR § 48.4161(b)-5
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.4161(b)-5 (Effective date.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 48.4161(b)-5 (2026).
Text
§ 48.4161(b)-5 Effective date.
The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.
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Related
§ 48.4161
26 C.F.R. § 48.4161
Nearby Sections
11
§ 48.4161(b)
§ 48.4161(b) [Reserved]§ 48.4161(b)-1
Imposition and rates of tax; bows and arrows.§ 48.4161(b)-2
Meaning of terms.§ 48.4161(b)-3
Use considered sale.§ 48.4161(b)-4
Tax-free sales.§ 48.4161(b)-5
Effective date.§ 48.4191-1
Imposition and rate of tax.§ 48.4191-2
Taxable medical device.§ 48.4216(a)-1
Charges to be included in sale price.§ 48.4216(a)-2
Exclusions from sale price.§ 48.4216(a)-3
Other items relating to tax on sale price.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.4161(b)-5, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.4161(b)-5.