# Treas. Reg. § 48.4161(b)-5: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4161(b)-5>. Interprets 26 U.S.C. § 4161.

The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.