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Index  » Subtitle D  » Chapter 32  » Subchapter D  » I.R.C. 4181

I.R.C. 4181
Imposition of tax

Current through February 18, 2024 (Pub. L. 118-39)

§ 4171 to 4173 « Browse » § 4182

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I.R.C. § 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—



Articles taxable at 11 percent—

Firearms (other than pistols and revolvers).

Shells, and cartridges.

(Aug. 16, 1954, ch. 736, 68A Stat. 490.)

Regulations for I.R.C. 4181 (Return to Top)

There are no related Treasury Regulations for this Code section. To browse a full list of Treasury Regulations within TouchTax, view the "All Regulation Sections" option. 

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