Skip to content

bulletin Internal Revenue›Bulletin No. 1998–2 January 12, 1998

EXCISE TAX

Internal Revenue Bulletin 1998-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 98–5, page 20. Bows and arrows; taxable and nontaxable articles. A list of taxable and nontaxable articles is provided for use by manufacturers, producers, and importers in determining their liability for the manufacturers tax on archery equipment imposed by section 4161 of the Code. The list reflects changes to the tax on archery equipment made by the Taxpayer Relief Act of 1997. Rev. Rul 75–17 supplemented and superseded.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 1998-2

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.