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U.S. Code Title 26
Subtitle D
Chapter 32
Subchapter D
Night Mode
Subchapter D: Recreational Equipment
Part I: SPORTING GOODS
Section 4161: Imposition of tax
Section 4162: Definitions; treatment of certain resales
[Part II: REPEALED]
[Section 4171 to 4173: Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79 Stat. 140]
Part III: FIREARMS
Section 4181: Imposition of tax
Section 4182: Exemptions