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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 32— MANUFACTURERS EXCISE TAXES · Subchapter D— Recreational Equipment · § 4181

§ 4181. Imposition of tax

60 words·~1 min read·/usc/title-26/section-4181

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There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Articles taxable at 10 percent—
Pistols.
Revolvers.
Articles taxable at 11 percent—
Firearms (other than pistols and revolvers).
Shells, and cartridges.
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)
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Cited by 83 sections · top 60
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 490
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§ 4181
Imposition of tax
Fed. Reg.×71
C.F.R.×5
U.S.C.×4
Stat.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 490
Cites 2Cited by 83 across 4 sources
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