§4161. Imposition of tax — Inbound Citations
26 U.S.C. § 4161
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 4161 as a whole
-
(1) If—(A) the manufacturer, producer, or importer sells any article taxable under section 4161(a) to any person,(B) the constructive sale price rules of section 4216(b) do not apply to such sale, and(C) such person (or any other person) sells such article to a related person with respect to the manufacturer, producer, or importer,then such related person shall be liable for tax under section 4161 in the same manner as if such related person were the manufacturer of the article.
Citations to §4161(a)
-
(A) the manufacturer, producer, or importer sells any article taxable under section 4161(a) to any person,
-
(4) Except to the extent provided in regulations, rules similar to the rules of this subsection shall also apply in cases (not described in paragraph (1)) in which intermediaries or other devices are used for purposes of reducing the amount of the tax imposed by section 4161(a).
-
(A) the taxes imposed by section 4161(a) (relating to sport fishing equipment), and
Citations to §4161(b)
-
(1) An amount equal to all revenues accruing each fiscal year (beginning with the fiscal year 1975) from any tax imposed on specified articles by sections 4161(b) and 4181 of title 26, shall, subject to the exemptions in section 4182 of such title, be covered into the Federal aid to wildlife restoration fund in the Treasury (hereinafter referred to as the “fund”) and is authorized to be appropriated and made available until expended to carry out the purposes of this chapter. So much of such appropriations apportioned to any State for any fiscal year as remains unexpended at the close thereof is authorized to be made available for expenditure in that State until the close of the succeeding fiscal year. Any amount apportioned to any State under the provisions of this chapter which is unexpended or unobligated at the end of the period during which it is available for expenditure on any project is authorized to be made available for expenditure by the Secretary of the Interior in carrying out the provisions of the Migratory Bird Conservation Act [16 U.S.C. 715 et seq.].
-
(B) Not more than $5,000,000 of the revenues covered into the fund from any tax imposed under section 4161(b) of title 26 for a fiscal year shall be available to the Secretary exclusively for making hunter recruitment and recreational shooter recruitment grants that promote a national hunting and shooting sport recruitment program, including related communication and outreach activities.