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" Under present law (Code sec. 4161 (a)), there is imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (including parts or accessories of such articles sold on or in connection therewith, or with the sale thereof)... "
Internal Revenue Cumulative Bulletin - Page 370
by United States. Internal Revenue Service - 1977
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1943 - 1346 pages
...goods; luggage; etc. (New Manufacturers' Excise Taxes'). (Section 3406) (a) Including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof. (Subsec. (a)) Sporting goods. 10 per centum. [Par. (1)] Badminton nets Badminton rackets1 Badminton...
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United States Code, Volume 11

United States - Law - 1983 - 968 pages
...Imposition of tax (a) Rode, créele, etc. There is hereby Imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (including...accessories of such articles sold on or In connection there§4141 TITLE 26— INTERNAL REVENUE CODE §4182 with, or with the sale thereof) by the manufacturer,...
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Revised Edition of Laws Applicable to the United States Department ..., Volume 2

United States, United States. Department of Agriculture. Office of the Solicitor - Agricultural laws and legislation - 1945 - 824 pages
...the rate, on the price for which sold, set forth in the following paragraphs (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) : ******* (2) Luggage. — Trunks, valises, traveling bags, suitcases, hat boxes for use by travelers,...
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Revenue Revisions, 1947-48: Hearings Before the Committee on ..., Volumes 1-2

United States. Congress. House. Committee on Ways and Means - Taxation - 1947 - 2160 pages
...the rate, on the price for which sold, set forth in the following paragraphs (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) : ******* / ENACTMENT The excise tax on the products of this industry was imposed in the Revenue Act...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 2000 - 384 pages
...Aug. 8, 1985] § 48.4161(a)-2 Meaning of terms. (a) Fishing rods. The term "fishing rods" includes all articles, however, designated, that are designed...for casting a line and hook in the sport of fishing. The term does not include any article that is neither designed for use in casting, nor suitable for...
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The Code of Federal Regulations of the United States of America

Administrative law - 1977 - 744 pages
...Imposition of tax— (a) Rods creels, etc.— There is hereby imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (including...in connection therewith, or with the sale thereof) by the manufacturer, producer, or importer a tax equivalent to 10 percent of the price for which so...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1974 - 676 pages
...ImposItion of tax—(a) Rods, creeis, etc.—There Is hereby imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (Including...in connection therewith, or with the sale thereof) by the manufacturer, producer. or Importer a tax equivalent to 10 percent of the price for which so...
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The Code of Federal Regulations of the United States of America

Administrative law - 1976 - 676 pages
...of tax — (a) Rods, creels, etc. — There Is hereby Imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (including...In connection therewith, or with the sale thereof) by the manufacturer, producer, or Importer a tax equivalent to 10 percent of the price for which so...
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The Code of Federal Regulations of the United States of America

Administrative law - 1986 - 918 pages
...a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or accessories of such articles sold on or in connection therewith or with the sale thereof) by the manufacturer, producer, or importer thereof: § 48.4161 (a)-3 ( 1 ) Fishing rods; (2) Fishing...
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - Internal revenue law - 1949 - 592 pages
...the rate, on the price for which sold, set forth in the following paragraphs (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof): (1) SPORTING GOODS. — Badminton nets; badminton rackets (measuring 22 inches over-all or more in...
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