Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4182&num=0&edition=prelim
Timestamp: 2020-07-02 07:05:47
Document Index: 394941825

Matched Legal Cases: ['§ 4182', '§4182', '§5', '§11131', '§11131', '§1']

[USC02] 26 USC 4182: Exemptions
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26 USC 4182: Exemptions Text contains those laws in effect on July 1, 2020
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter D-Recreational EquipmentPART III-FIREARMS
§4182. Exemptions
(Aug. 16, 1954, ch. 736, 68A Stat. 490 ; Pub. L. 91–128, §5, Nov. 26, 1969, 83 Stat. 269 ; Pub. L. 109–59, title XI, §11131(a), Aug. 10, 2005, 119 Stat. 1959 .)
2005-Subsecs. (c), (d). Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d).
1969-Subsec. (c). Pub. L. 91–128 added subsec. (c).
Pub. L. 109–59, title XI, §11131(b), Aug. 10, 2005, 119 Stat. 1959 , provided that:
"(1) In general.-The amendments made by this section [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005.
"(2) No inference.-Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amendments."
Pub. L. 91–128, §1(a), Nov. 26, 1969, 83 Stat. 261 , provided that: "This Act [amending this section and sections 4911, 4912, 4914, 4915, 4919, 4920, 6011, and 6680 of this title and enacting provisions set out as notes under section 6680 of this title] may be cited as the 'Interest Equalization Tax Extension Act of 1969'."