26 CFR 48.4161(b)-5
§ 48.4161(b)-5 Effective date.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 48.4161(b)-5, § 48.4161(b)-5 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113530
- Permanent ID
ys:prov:113530@1- SHA-256
9bc6faf257f4f52a4d5e53cbb3d52b6056918806ad535fa4e508b4e3fc7fbf6a
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Full text
The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.