1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 75
  5. subchapter C
  6. part I
  7. § 7301

View all text of Part I [§ 7301 - § 7304]

§ 7301. Property subject to tax
(a) Taxable articles
(b) Raw materials
(c) Equipment
(d) Packages
(e) Conveyances
(Aug. 16, 1954, ch. 736, 68A Stat. 867; Pub. L. 85–859, title II, § 204(8), Sept. 2, 1958, 72 Stat. 1429.)

CITE AS: 26 USC 7301