§4191 — Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
3 cases·3 cited
Statute Text — 26 U.S.C. §4191
[§ 4191. Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118] Section, added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071; Pub. L. 115–120, div. D, § 4001(a), Jan. 22, 2018, 132 Stat. 38, imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold. For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to sales after Dec. 31, 2019, see section 501(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 4221 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §48.4191-1 Imposition and rate of tax
- Treas. Reg. §Treas. Reg. §48.4191-1(a) Imposition of tax.
- Treas. Reg. §Treas. Reg. §48.4191-1(b) Rate of tax.
- Treas. Reg. §Treas. Reg. §48.4191-1(c) Liability for tax.
- Treas. Reg. §Treas. Reg. §48.4191-1(d) Procedural rules.
- Treas. Reg. §Treas. Reg. §48.4191-1(e) Tax-free sales for further manufacture or export.
- Treas. Reg. §Treas. Reg. §48.4191-1(f) Payments made on or after January 1, 2013, pursuant to lease, installment sale, or sale on credit contracts.
- Treas. Reg. §Treas. Reg. §48.4191-1(g) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §48.4191-2 Taxable medical device
- Treas. Reg. §Treas. Reg. §48.4191-2(a) Taxable medical device—(1) In general.
- Treas. Reg. §Treas. Reg. §48.4191-2(b) Exemptions—(1) Specific exemptions.
- Treas. Reg. §Treas. Reg. §48.4191-2(c) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §48.4191-2(i) Regularly available for purchase and use by individual consumers.