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federal_register: E7-17901

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E7-17901 Firearms Excise Tax; Exemption for Small Manufacturers, Producers, and Importers (2005R-449P) Rule This final rule amends the regulations administered by the Alcohol and Tobacco Tax and Trade Bureau to reflect the small manufacturers excise tax exemption added by section 11131 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. Section 11131 amended section 4182 of the Internal Revenue Code of 1986 to exempt any pistol, revolver, or firearm from excise tax if it was manufactured, produced, or imported by a person who manufactures, produces, or imports less than an aggregate of 50 such articles during the calendar year. 2007-09-11 2007 9 https://www.federalregister.gov/documents/2007/09/11/E7-17901/firearms-excise-tax-exemption-for-small-manufacturers-producers-and-importers-2005r-449p https://www.govinfo.gov/content/pkg/FR-2007-09-11/pdf/E7-17901.pdf Treasury Department; Alcohol and Tobacco Tax and Trade Bureau 497,18 This final rule amends the regulations administered by the Alcohol and Tobacco Tax and Trade Bureau to reflect the small manufacturers excise tax exemption added by section 11131 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act:... 1513-AB25

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