26 C.F.R. § 48.4161(b)-5
Effective date.
Cite as 26 C.F.R. § 48.4161(b)-5 (2026)
The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.
26 C.F.R. § 48.4161(b)-5
Cite as 26 C.F.R. § 48.4161(b)-5 (2026)