Pub. L. 109-59, tit. XI, subtit. B, pt. 5, sec. 11131 (as amended)
CUSTOM GUNSMITHS.
SEC. 11131. CUSTOM GUNSMITHS.
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(b) [26 U.S.C. 4182 note] Effective Date.—
(1) In general.—The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005.
(2) No inference.—Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amendments.
- Cross-references to the US Code
- 26 U.S.C. 4182 note