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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - MANUFACTURERS EXCISE TAXES
Subchapter D - Recreational Equipment
26 USC Part I
26 USC Part I
SPORTING GOODS
October 30, 2020
§
4161
Imposition of tax
§
4162
Definitions; treatment of certain resales
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