Page:United States Statutes at Large Volume 68A.djvu/18

 XVIII

INTERNAL REVENUE CODE OF

1954

C H A P T E R 32. Manufacturers Excise Taxes—Continued SUBCHAPTER B. Household t y p e equipment, etc. Part I. Refrigeration equipment. Sec. 4111. Imposition of tax. .. Sec. 4112. Definitions -. Sec. 4113. E x e m p t i o n s for manufacturers Part II. Electric, gas, and oil appliances. Sec. 4121. Imposition of tax __ Part III. Electric light bulbs. Sec. 4131. Imposition of tax. ^__ SUBCHAPTER C. Enter t a i n m e n t equipment. Part I. Radio and television sets, p h o n o g r a p h s and records. Sec. 4141. Imposition of tax Sec. 4142. Definition of radio and television c o m p o n e n t Sec. 4143. Exemptions for sales to United States Part II. Musical i n s t r u m e n t s. Sec. 4151. Iniposition of tax Sec. 4152. Exemption for rehgious or educational use__ SUBCHAPTER D. Recreational equipment. Part I. Sporting goods. Sec. 4161. Imposition of tax Part II. Photographic equipment. Sec. 4171. Imposition of tax __i Sec. 4172. Definition of certain vendees as manufacturers Sec. 4173. Exemptions Part III. Firearms. Sec. 4181. Imposition of tax . Sec. 4182. E x e m p t i o n s - - - SUBCHAPTER E. Other items. Part I. Business machines. Sec. 4191. Imposition of tax Sec. 4192. Exemption for retail sales cash register Part II. Pens and mechanical pencils and lighters. Sec. 4201. Imposition of tax .. Part III. Matches. Sec. 4211. Imposition of tax. SUBCHAPTER F. Special provisions applicable to manufacturers tax. Sec. 4216. Definition of p r i c e. - Sec. 4217. Lease considered sale Sec. 4218. Use by manufacturer or importer considered sale Sec. 4219. Application of tax in case of sales by other than manufacturer or importer Sec. 4220. Exemptions for sales or resales to manufacturers . . Sec. 4221. Exemption for articles taxable as j e w e l r y. _. Sec. 4222. E x e m p t i o n s from tax of certain supplies for vessels and airplanes Sec. 4223. Exemption of articles manufactured or produced by Indians Sec. 4224. State and local governmental exemption Sec. 4225. Exemption for export Sec. 4226. Cross references .— C H A P T E R 33. Facilities and Services. SUBCHAPTER A. Admissions and dues. Part I. Admissions. Sec. 4231. Imposition of tax Sec. 4232. Definitions . Sec. 4233. E x e m p t i o n s... Sec. 4234. Printing of price on ticket . Part II. Club dues. Sec. 4241. Imposition of tax --Sec. 4242. Definitions ... Sec. 4243. E x e m p t i o n — F r a t e r n a l organizations

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