Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4061
[§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980]
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Nearby sections (25 sections)
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- 4001 · [§§4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II,…
- 4041 · Imposition of tax
- 4042 · Tax on fuel used in commercial transportation on inland waterways
- 4043 · Surtax on fuel used in aircraft part of a fractional ownership…
- 4051 · Imposition of tax on heavy trucks and trailers sold at retail
- 4052 · Definitions and special rules
- 4053 · Exemptions
- 4061 · [§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII,…
- 4064 · Gas guzzler tax
- 4071 · Imposition of tax
- 4072 · Definitions
- 4073 · Exemptions
- 4081 · Imposition of tax
- 4082 · Exemptions for diesel fuel and kerosene
- 4083 · Definitions; special rule; administrative authority
- 4084 · Cross references
- 4101 · Registration and bond
- 4102 · Inspection of records by local officers
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