26 U.S.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— Pistols. Revolvers. Articles taxable at 11 percent— Firearms (other than pistols and revolvers). Shells, and cartridges.
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Cited by 7
- 26 CFR § 1.1361-4 — Effect of QSub election.
- 26 CFR § 301.7508A-1 — Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
- 26 CFR § 301.7701-2 — Business entities; definitions.
- 26 CFR § 40.0-1 — Introduction.
- 26 CFR § 48.0-1 — Introduction.
- 26 U.S.C. § 4182 — Exemptions
- 26 U.S.C. § 6091 — Place for filing returns or other documents
Nearby sections (25 sections)
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- 4171 · Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79…
- 4181 · Imposition of tax
- 4182 · Exemptions
- 4191 · Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20,…
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- 4220 · Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72…
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