Skip to content

Sign In
Find by Location
Browse by popular cities
Browse by state
- Search the Directory
- How We Verify
Find an Attorney
Choose the area of law your issue relates to
Search all professionals
Legal Topics & Q&A
The court process
Areas of law
All areas of law →
Research tools
Browse all legal topics
Ask a question, free
Post your question in the Lawtopolis community. Members share general information, not legal advice.
Ask the community
Academy
Templates
For Attorneys
Sign In
Sign In

Search Lawtopolis

U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 32—Manufacturers Excise Taxes / Subchapter D—Recreational Equipment

Title 26Part

Part I—Sporting Goods

Contents

§ 4161. Imposition of tax
§ 4162. Definitions; treatment of certain resales

Citation

Cite as: Title 26, U.S. Code
Edition: United States Code, 2024 Edition
Current through: 01/06/2025

Official sources

Current text and notes (House OLRC)GPO edition on govinfo About the Statutes at Large

Before you rely on it

Congress amends the Code often. Check the current text and the notes at the official source, and read any regulations and court decisions that apply.

LAWTOPOLIS

The Law as Written. The Law as Applied.

Learn

Start Here
Learn the Law
State Procedures
Federal Procedures
U.S. Code
Statutes at Large
Foreclosure
Debt Collection
Motions & Procedures
Legal Glossary
Research Center
Theory Review
Academy
Case Tracker
Newsletter
Community

Directory

For Attorneys
Attorney Websites
Find a Professional
Add a Profile
Claim Your Profile
List Your Practice
Attorney Verification
Provider Guidelines
Templates

Standards

About
Editorial Standards
Source Policy
Corrections
Accessibility
Contact

Policies

Terms of Use
Privacy Policy
Refund Policy
Disclaimer

Find legal professionals by state

Looking for a state's court rules instead? See procedures for all 50 states and D.C.

Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.

Made by Plopjoy

© 2026 Lawtopolis. All rights reserved.

Sign In

Username or Email

Password

Don't have an account yet? Register

Forgot password?

Register

Email

Password

I agree to the terms and conditions

Already have an account? Sign In

Reset Password

Please enter your username or email address, you will receive a link to create a new password via email.

Username or Email

Find by Location
- Search the Directory
- How We Verify
Find an Attorney
Legal Topics & Q&A
Academy
Templates
For Attorneys
Sign In