§4162. Definitions; treatment of certain resales — Inbound Citations
26 U.S.C. § 4162
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 4162 as a whole
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(ii) if the consultations with the government of a nation under paragraph (2) are not satisfactorily concluded within ninety days, shall direct the Secretary of the Treasury to prohibit the importation into the United States of fish and fish products and sport fishing equipment (as that term is defined in section 4162 of title 26) from that nation.
Citations to §4162(a)
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(A) There is hereby imposed on the sale of any article of sport fishing equipment by the manufacturer, producer, or importer a tax equal to 10 percent of the price for which so sold.
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(4) In the case of any sale by the manufacturer, producer, or importer of any article of sport fishing equipment, such article shall be treated as including any parts or accessories of such article sold on or in connection therewith or with the sale thereof.