1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 48
  5. subpart K
  6. § 48.4161b-5

View all text of Subpart K [§ 48.4161(a) - § 48.4161(b)-5]

§ 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.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 48.4161