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United States Code
Title 26
D
Chapter 32
Subchapter D
Part I
Sporting Goods
PART I— SPORTING GOODS
Editorial Notes
Amendments
1984—
Pub. L. 98–369, div. A, title X, § 1015(d)
,
July 18, 1984
,
98 Stat. 1019
, added item 4162.
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4161
Imposition of tax
4162
Definitions; treatment of certain resales