---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schD/ptI"
level: "part"
label: "Part I"
heading: "Sporting Goods"
release: "119-102"
url: "https://uscodex.org/usc/26/stD-ch32-schD-ptI"
sections_count: 2
---

# Part I — Sporting Goods

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 32 — Manufacturers Excise Taxes › Subchapter D — Recreational Equipment

## Sections

- [§4161. Imposition of tax](/usc/26/4161.md)
- [§4162. Definitions; treatment of certain resales](/usc/26/4162.md)