§13161
2 cases·2 cited
Statute Text — 26 U.S.C. §13161
Statute text not available for this section.
2 Citing Cases
13161, 107 Stat. at 449 (repealing the luñury tax-on the first retail sale ofboats). Mr. Bailey testified that the"luxury tax was importantto his idea ofselling refurbished used yachts. He said he began the venture believing that the (continued...) - 28 - ofused yachts over new yachts was now insufficient for his yacht refurbishing activity t
13161, 107 Stat. at 449 (repealing the luñury tax-on the first retail sale ofboats). Mr. Bailey testified that the"luxury tax was importantto his idea ofselling refurbished used yachts. He said he began the venture believing that the (continued...) - 28 - ofused yachts over new yachts was now insufficient for his yacht refurbishing activity t