U.S Code last checked for updates: Jun 01, 2024
§ 7301.
Property subject to tax
(a)
Taxable articles
(b)
Raw materials
(c)
Equipment
(d)
Packages
(e)
Conveyances
(Aug. 16, 1954, ch. 736, 68A Stat. 867; Pub. L. 85–859, title II, § 204(8), Sept. 2, 1958, 72 Stat. 1429.)
cite as: 26 USC 7301