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2016 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Subchapter D - Recreational Equipment
Part III - Firearms
Sec. 4181 - Imposition of tax
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26 U.S.C. § 4181 (2016) |
§4181. Imposition of tax |
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. Firearms (other than pistols and revolvers). Shells, and cartridges. |
(Aug. 16, 1954, ch. 736, 68A Stat. 490.) |
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter D - Recreational Equipment PART III - FIREARMS Sec. 4181 - Imposition of tax |
section 4181 |
2016 |
January 6, 2017 |
No |
standard |
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