§4181 — Imposition of tax

4 cases·1 overruled·3 cited

Statute Text — 26 U.S.C. §4181

There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:

Articles taxable at 10 percent—

Pistols.

Revolvers.

Articles taxable at 11 percent—

Firearms (other than pistols and revolvers).

Shells, and cartridges.

4 Citing Cases

Scott F. Wnuck, Petitioner 136 T.C. No. 24 · 2011

Section 4181 of the Internal Revenue Code imposes a tax on firearms, and title 27 of the C.F.R. contains the regulation by which the Secretary of the Treasury authorizes not the IRS but the Alcohol and Tobacco Tax and Trade Bureau ("the TTB") to execute an SFR pertaining to the firearms tax. See 27 C.F.R. sec. 70.42(b) (1) (2010). Mr. Wnuck evident

Wnuck v. Commissioner 136 T.C. 498 · 2011

Section 4181 of the Internal Revenue Code imposes a tax on firearms, and title 27 of the C.F.R. contains the regulation by which the Secretary of the Treasury authorizes not the IRS but the Alcohol and Tobacco Tax and Trade Bureau (“the ttb”) to execute an SFR pertaining to the firearms tax. See 27 C.F.R. sec. 70.42(b)(1) (2010). Mr. Wnuck evidentl

United States v. Cor-Bon Custom Bullet Co. 287 F.3d 576 · Cir.

Fitzgerald Truck Parts & Sales LLC v. United States 132 F.4th 937 · Cir.