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15 U.S.C. § 2601 — Findings, policy, and intent
Federal law — U.S. Code and appendices · legal_authorities
Page 1848
TITLE 15—COMMERCE AND TRADE
§ 2601
Sec.
2662.
Definitions.
2663.
EPA citizen’s guide.
2664.
Model construction standards and techniques.
2665.
Technical assistance to States for radon pro-
grams.
2666.
Grant assistance to States for radon pro-
grams.
2667.
Radon in schools.
2668.
Regional radon training centers.
2669.
Study of radon in Federal buildings.
2670.
Regulations.
2671.
Additional authorizations.
SUBCHAPTER IV—LEAD EXPOSURE REDUCTION
2681.
Definitions.
2682.
Lead-based paint activities training and cer-
tification.
2683.
Identification of dangerous levels of lead.
2684.
Authorized State programs.
2685.
Lead abatement and measurement.
2686.
Lead hazard information pamphlet.
2687.
Regulations.
2688.
Control of lead-based paint hazards at Fed-
eral facilities.
2689.
Prohibited acts.
2690.
Relationship to other Federal law.
2691.
General provisions relating to administrative
proceedings.
2692.
Authorization of appropriations.
SUBCHAPTER V—HEALTHY HIGH-PERFORMANCE
SCHOOLS
2695.
Grants for healthy school environments.
2695a.
Model guidelines for siting of school facili-
ties.
2695b.
Public outreach.
2695c.
Environmental health program.
2695d.
Authorization of appropriations.
SUBCHAPTER VI—FORMALDEHYDE STANDARDS
FOR COMPOSITE WOOD PRODUCTS
2697.
Formaldehyde standards.
SUBCHAPTER I—CONTROL OF TOXIC
SUBSTANCES
§ 2601. Findings, policy, and intent
(a) Findings
The Congress finds that—
(1) human beings and the environment are
being exposed each year to a large number of
chemical substances and mixtures;
(2) among the many chemical substances and
mixtures which are constantly being devel-
oped and produced, there are some whose man-
ufacture, processing, distribution in com-
merce, use, or dis
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Page 1848
TITLE 15—COMMERCE AND TRADE
§ 2601
Sec.
2662.
Definitions.
2663.
EPA citizen’s guide.
2664.
Model construction standards and techniques.
2665.
Technical assistance to States for radon pro-
grams.
2666.
Grant assistance to States for radon pro-
grams.
2667.
Radon in schools.
2668.
Regional radon training centers.
2669.
Study of radon in Federal buildings.
2670.
Regulations.
2671.
Additional authorizations.
SUBCHAPTER IV—LEAD EXPOSURE REDUCTION
2681.
Definitions.
2682.
Lead-based paint activities training and cer-
tification.
2683.
Identification of dangerous levels of lead.
2684.
Authorized State programs.
2685.
Lead abatement and measurement.
2686.
Lead hazard information pamphlet.
2687.
Regulations.
2688.
Control of lead-based paint hazards at Fed-
eral facilities.
2689.
Prohibited acts.
2690.
Relationship to other Federal law.
2691.
General provisions relating to administrative
proceedings.
2692.
Authorization of appropriations.
SUBCHAPTER V—HEALTHY HIGH-PERFORMANCE
SCHOOLS
2695.
Grants for healthy school environments.
2695a.
Model guidelines for siting of school facili-
ties.
2695b.
Public outreach.
2695c.
Environmental health program.
2695d.
Authorization of appropriations.
SUBCHAPTER VI—FORMALDEHYDE STANDARDS
FOR COMPOSITE WOOD PRODUCTS
2697.
Formaldehyde standards.
SUBCHAPTER I—CONTROL OF TOXIC
SUBSTANCES
§ 2601. Findings, policy, and intent
(a) Findings
The Congress finds that—
(1) human beings and the environment are
being exposed each year to a large number of
chemical substances and mixtures;
(2) among the many chemical substances and
mixtures which are constantly being devel-
oped and produced, there are some whose man-
ufacture, processing, distribution in com-
merce, use, or disposal may present an unrea-
sonable risk of injury to health or the environ-
ment; and
(3) the effective regulation of interstate
commerce in such chemical substances and
mixtures also necessitates the regulation of
intrastate commerce in such chemical sub-
stances and mixtures.
(b) Policy
It is the policy of the United States that—
(1) adequate information should be developed
with respect to the effect of chemical sub-
stances and mixtures on health and the envi-
ronment and that the development of such in-
formation should be the responsibility of those
who manufacture and those who process such
chemical substances and mixtures;
(2) adequate authority should exist to regu-
late chemical substances and mixtures which
present an unreasonable risk of injury to
health or the environment, and to take action
with respect to chemical substances and mix-
tures which are imminent hazards; and
(3) authority over chemical substances and
mixtures should be exercised in such a manner
as not to impede unduly or create unnecessary
economic barriers to technological innovation
while fulfilling the primary purpose of this
chapter to assure that such innovation and
commerce in such chemical substances and
mixtures do not present an unreasonable risk
of injury to health or the environment.
(c) Intent of Congress
It is the intent of Congress that the Adminis-
trator shall carry out this chapter in a reason-
able and prudent manner, and that the Adminis-
trator shall consider the environmental, eco-
nomic, and social impact of any action the Ad-
ministrator takes or proposes as provided under
this chapter.
(Pub. L. 94–469, title I, § 2, Oct. 11, 1976, 90 Stat.
2003; renumbered title I, Pub. L. 99–519, § 3(c)(1),
Oct. 22, 1986, 100 Stat. 2989; amended Pub. L.
114–182, title I, §§ 2, 19(b), June 22, 2016, 130 Stat.
448, 505.)
Editorial Notes
AMENDMENTS
2016—Subsec. (b)(1). Pub. L. 114–182, § 19(b), sub-
stituted ‘‘information’’ for ‘‘data’’ in two places.
Subsec. (c). Pub. L. 114–182, § 2, substituted ‘‘proposes
as provided’’ for ‘‘proposes to take’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 94–469, title I, § 31, Oct. 11, 1976, 90 Stat. 2051;
renumbered title I, Pub. L. 99–519, § 3(c), Oct. 22, 1986,
100 Stat. 2989, provided that: ‘‘Except as provided in
section 4(f) [section 2603(f) of this title], this Act [en-
acting this chapter] shall take effect on January 1,
1977.’’
SHORT TITLE OF 2016 AMENDMENT
Pub. L. 114–182, § 1(a), June 22, 2016, 130 Stat. 448, pro-
vided that: ‘‘This Act [enacting section 280g–17 of Title
42, The Public Health and Welfare, amending this sec-
tion, sections 2602 to 2611, 2613 to 2615, 2617 to 2620, 2623,
2625 to 2627, and 2629 of this title, section 6939f of Title
42, and section 254 of Title 47, Telecommunications, re-
pealing section 2624 of this title, and enacting provi-
sions set out as notes under this section, section 280g–17
of Title 42, and sections 254 and 609 of Title 47] may be
cited as the ‘Frank R. Lautenberg Chemical Safety for
the 21st Century Act’.’’
SHORT TITLE OF 2010 AMENDMENT
Pub. L. 111–199, § 1, July 7, 2010, 124 Stat. 1359, pro-
vided that: ‘‘This Act [enacting subchapter VI of this
chapter and provisions set out as a note under section
2697 of this title] may be cited as the ‘Formaldehyde
Standards for Composite Wood Products Act’.’’
SHORT TITLE OF 2008 AMENDMENT
Pub. L. 110–414, § 1, Oct. 14, 2008, 122 Stat. 4341, pro-
vided that: ‘‘This Act [enacting section 6939f of Title 42,
The Public Health and Welfare, amending sections 2605
and 2611 of this title, and enacting provisions set out as
a note under section 2611 of this title] may be cited as
the ‘Mercury Export Ban Act of 2008’.’’
SHORT TITLE OF 1992 AMENDMENT
Pub. L. 102–550, title X, § 1021(c), Oct. 28, 1992, 106 Stat.
3924, provided that: ‘‘This subtitle [subtitle B (§ 1021) of
Page 1849
TITLE 15—COMMERCE AND TRADE
§ 2602
1 So in original. Probably should be capitalized.
title X of Pub. L. 102–550, enacting sections 2681 to 2692
of this title and amending sections 2606, 2610, 2612, 2615,
2616, 2618, and 2619 of this title] may be cited as the
‘Lead-Based Paint Exposure Reduction Act’.’’
SHORT TITLE OF 1986 AMENDMENT
Pub. L. 99–519, § 1, Oct. 22, 1986, 100 Stat. 2970, provided
that: ‘‘This Act [enacting sections 2641 to 2654 of this
title and section 4022 of Title 20, Education, amending
sections 2614, 2618, and 2619 of this title and sections
4014 and 4021 of Title 20, and enacting provisions set out
as a note under section 4014 of Title 20] may be cited as
the ‘Asbestos Hazard Emergency Response Act of
1986’.’’
SHORT TITLE
Pub. L. 94–469, § 1, Oct. 11, 1976, 90 Stat. 2003; renum-
bered title I, Pub. L. 99–519, § 3(c), Oct. 22, 1986, 100 Stat.
2989, provided that: ‘‘This Act [enacting this chapter
and provisions set out as notes under this section] may
be cited as the ‘Toxic Substances Control Act’.’’
MODIFICATION OF DEFINITION OF SPORT FISHING
EQUIPMENT UNDER TOXIC SUBSTANCES CONTROL ACT
Pub. L. 116–188, title I, § 108, Oct. 30, 2020, 134 Stat. 920,
as amended by Pub. L. 118–198, title I, § 107, Dec. 23, 2024,
138 Stat. 2680, provided that:
‘‘(a) PROHIBITION.—During the period beginning on
the date of enactment of the America’s Conservation
Enhancement Reauthorization Act of 2024 [Dec. 23, 2024]
and ending on September 30, 2030, the Administrator of
the Environmental Protection Agency shall not take
any action to regulate the lead content of sport fishing
equipment or sport fishing equipment components
under the Toxic Substances Control Act (15 U.S.C. 2601
et seq.).
‘‘(b) DEFINITION
OF SPORT FISHING EQUIPMENT.—In
this section, the term ‘sport fishing equipment’ means
any sport fishing equipment (as such term is defined in
section 4162(a) of the Internal Revenue Code of 1986 [26
U.S.C. 4162(a)]) the sale of which is subject to the tax
imposed by section 4161(a) of such Code [26 U.S.C.
4161(a)] (determined without regard to any exemptions
from such tax provided by section 4162 or 4221 or any
other provision of such Code [26 U.S.C. 4162, 4221]).’’
NO RETROACTIVITY OF PUB. L. 114–182 AMENDMENTS
Pub. L. 114–182, title I, § 20, June 22, 2016, 130 Stat. 510,
provided that: ‘‘Nothing in sections 1 through 19
[amending this section, sections 2602 to 2611, 2613 to
2615, 2617 to 2620, 2623, 2625 to 2627, and 2629 of this title,
and section 6939f of Title 42, The Public Health and
Welfare, repealing section 2624 of this title, and enact-
ing provisions set out as a note under this section], or
the amendments made by sections 1 through 19, shall
be interpreted to apply retroactively to any State, Fed-
eral, or maritime legal action filed before the date of
enactment of this Act [June 22, 2016].’’
Executive Documents
FEDERAL COMPLIANCE WITH POLLUTION CONTROL
STANDARDS
For provisions relating to the responsibility of the
head of each Executive agency for compliance with ap-
plicable pollution control standards, see Ex. Ord. No.
12088, Oct. 13, 1978, 43 F.R. 47707, set out as a note under
section 4321 of Title 42, The Public Health and Welfare.
§ 2602. Definitions
As used in this chapter:
(1) the 1 term ‘‘Administrator’’ means the Ad-
ministrator of the Environmental Protection
Agency.
(2)(A) Except as provided in subparagraph (B),
the term ‘‘chemical substance’’ means any or-
ganic or inorganic substance of a particular mo-
lecular identity, including—
(i) any combination of such substances oc-
curring in whole or in part as a result of a
chemical reaction or occurring in nature, and
(ii) any element or uncombined radical.
(B) Such term does not include—
(i) any mixture,
(ii) any pesticide (as defined in the Federal
Insecticide, Fungicide, and Rodenticide Act [7
U.S.C. 136 et seq.]) when manufactured, proc-
essed, or distributed in commerce for use as a
pesticide,
(iii) tobacco or any tobacco product,
(iv) any source material, special nuclear ma-
terial, or byproduct material (as such terms
are defined in the Atomic Energy Act of 1954
[42 U.S.C. 2011 et seq.] and regulations issued
under such Act),
(v) any article the sale of which is subject to
the tax imposed by section 4181 of the Internal
Revenue Code of 1986 [26 U.S.C. 4181] (deter-
mined without regard to any exemptions from
such tax provided by section 4182 or 4221 or
any other provision of such Code) and any
component of such an article (limited to shot
shells, cartridges, and components of shot
shells and cartridges), and
(vi) any food, food additive, drug, cosmetic,
or device (as such terms are defined in section
201 of the Federal Food, Drug, and Cosmetic
Act [21 U.S.C. 321]) when manufactured, proc-
essed, or distributed in commerce for use as a
food, food additive, drug, cosmetic, or device.
The term ‘‘food’’ as used in clause (vi) of this
subparagraph includes poultry and poultry prod-
ucts (as defined in sections 4(e) and 4(f) of the
Poultry Products Inspection Act [21 U.S.C. 453(e)
and (f)]), meat and meat food products (as de-
fined in section 1(j) of the Federal Meat Inspec-
tion Act [21 U.S.C. 601(j)]), and eggs and egg
products (as defined in section 4 of the Egg
Products Inspection Act [21 U.S.C. 1033]).
(3) The term ‘‘commerce’’ means trade, traffic,
transportation, or other commerce (A) between
a place in a State and any place outside of such
State, or (B) which affects trade, traffic, trans-
portation, or commerce described in clause (A).
(4) The term ‘‘conditions of use’’ means the
circumstances, as determined by the Adminis-
trator, under which a chemical substance is in-
tended, known, or reasonably foreseen to be
manufactured, processed, distributed in com-
merce, used, or disposed of.
(5) The terms ‘‘distribute in commerce’’ and
‘‘distribution in commerce’’ when used to de-
scribe an action taken with respect to a chem-
ical substance or mixture or article containing a
substance or mixture mean to sell, or the sale
of, the substance, mixture, or article in com-
merce; to introduce or deliver for introduction
into commerce, or the introduction or delivery
for introduction into commerce of, the sub-
stance, mixture, or article; or to hold, or the
holding of, the substance, mixture, or article
after its introduction into commerce.
(6) The term ‘‘environment’’ includes water,
air, and land and the interrelationship which ex-
ists among and between water, air, and land and
all living things.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings** The Congress finds that—
(1) human beings and the environment are being exposed each year to a large number of chemical substances and mixtures;
(2) among the many chemical substances and mixtures which are constantly being developed and produced, there are some whose manufacture, processing, distribution in commerce, use, or disposal may present an unreasonable risk of injury to health or the environment; and
(3) the effective regulation of interstate commerce in such chemical substances and mixtures also necessitates the regulation of intrastate commerce in such chemical substances and mixtures.
**(b) Policy** It is the policy of the United States that—
(1) adequate information should be developed with respect to the effect of chemical substances and mixtures on health and the environment and that the development of such information should be the responsibility of those who manufacture and those who process such chemical substances and mixtures;
(2) adequate authority should exist to regulate chemical substances and mixtures which present an unreasonable risk of injury to health or the environment, and to take action with respect to chemical substances and mixtures which are imminent hazards; and
(3) authority over chemical substances and mixtures should be exercised in such a manner as not to impede unduly or create unnecessary economic barriers to technological innovation while fulfilling the primary purpose of this chapter to assure that such innovation and commerce in such chemical substances and mixtures do not present an unreasonable risk of injury to health or the environment.
**(c) Intent of Congress** It is the intent of Congress that the Administrator shall carry out this chapter in a reasonable and prudent manner, and that the Admin
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Federal law — U.S. Code and appendices · legal_authorities
For the purposes of this chapter—
**(a)**
(1) The term “State”, except as used in the last sentence of [section 372(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section372/a&num=0&edition=prelim), means any State or Territory of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
(2) The term “Territory” means any Territory or possession of the United States, including the District of Columbia, and excluding the Commonwealth of Puerto Rico and the Canal Zone.
**(b)** The term “interstate commerce” means (1) commerce between any State or Territory and any place outside thereof, and (2) commerce within the District of Columbia or within any other Territory not organized with a legislative body.
**(c)** The term “Department” means Department of Health and Human Services.
**(d)** The term “Secretary” means the Secretary of Health and Human Services.
**(e)** The term “person” includes individual, partnership, corporation, and association.
**(f)** The term “food” means (1) articles used for food or drink for man or other animals, (2) chewing gum, and (3) articles used for components of any such article.
**(g)**
(1) The term “drug” means (A) articles recognized in the official United States Pharmacopoeia,11 So in original. Probably should be “Pharmacopeia,”. official Homoeopathic Pharmacopoeia of the United States, or official National Formulary, or any supplement to any of them; and (B) articles intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in man or other animals; and (C) articles (other than food) intended to affect the structure or any function of the body of man or other animals; and (D) articles intended for use as a component of any article specif
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Federal law — U.S. Code and appendices · legal_authorities
Page 36
TITLE 21—FOOD AND DRUGS
§ 321
1 So in original. Probably should be ‘‘Pharmacopeia,’’.
of this title and section 210 of Title 42, The Public
Health and Welfare, and enacting provisions set out as
notes under sections 321, 342, and 451 of this title] may
be cited as the ‘Food Additives Amendment of 1958’.’’
SEVERABILITY
Pub. L. 113–54, title I, § 106(b), Nov. 27, 2013, 127 Stat.
598, provided that: ‘‘If any provision of this Act [see
Short Title of 2013 Amendment note above] (including
the amendments made by this Act) is declared uncon-
stitutional, or the applicability of this Act (including
the amendments made by this Act) to any person or
circumstance is held invalid, the constitutionality of
the remainder of this Act (including the amendments
made by this Act) and the applicability thereof to other
persons and circumstances shall not be affected.’’
Pub. L. 110–85, title XI, § 1105, Sept. 27, 2007, 121 Stat.
975, provided that: ‘‘If any provision of this Act [see
Short Title of 2007 Amendment note above], an amend-
ment made [by] this Act, or the application of such pro-
vision or amendment to any person or circumstance is
held to be unconstitutional, the remainder of this Act,
the amendments made by this Act, and the application
of the provisions of such to any person or cir-
cumstances shall not be affected thereby.’’
HAZARDOUS SUBSTANCES
Federal Hazardous Substances Act as not modifying
this chapter, see Pub. L. 86–613, § 18, July 12, 1960, 74
Stat. 380, set out as an Effect Upon Federal and State
Laws note under section 1261 of Title 15, Commerce and
Trade.
SUBCHAPTER II—DEFINITIONS
§ 321. Definitions; generally
For the purposes of this chapter—
(a)(1) The term ‘‘State’’, except as used in the
last sentence of section 372(a) of thi
Source: Supplied 2024 U.S. Code historical extraction · 21 U.S.C. § 321
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Sport fishing equipment**
(1) **Imposition of tax**
(A) *In general* — There is hereby imposed on the sale of any article of sport fishing equipment by the manufacturer, producer, or importer a tax equal to 10 percent of the price for which so sold.
(B) *Limitation on tax imposed on fishing rods and poles* — The tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10.
(2) **3 percent rate of tax for electric outboard motors** — In the case of an electric outboard motor, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(3) **3 percent rate of tax for tackle boxes** — In the case of fishing tackle boxes, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(4) **Parts or accessories sold in connection with taxable sale** — In the case of any sale by the manufacturer, producer, or importer of any article of sport fishing equipment, such article shall be treated as including any parts or accessories of such article sold on or in connection therewith or with the sale thereof.
**(b) Bows and arrows, etc.**
(1) **Bows**
(A) *In general* — There is hereby imposed on the sale by the manufacturer, producer, or importer of any bow which has a peak draw weight of 30 pounds or more, a tax equal to 11 percent of the price for which so sold.
(B) *Archery equipment* — There is hereby imposed on the sale by the manufacturer, producer, or importer—
(i) of any part or accessory suitable for inclusion in or attachment to a bow described in subparagraph (A), and
(ii) of any quiver, broadhead, or point suitable for use with an arrow described in paragraph (2),
a tax equal to 11 percent of the price for which so sold.
(2) **Arrows**
(A) *In general* — There is hereby imposed o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4161
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Federal law — U.S. Code and appendices · legal_authorities
Page 2923
TITLE 26—INTERNAL REVENUE CODE
§ 4161
‘‘(B) the date on which the Secretary of Health and
Human Services lists any vaccine against seasonal in-
fluenza (other than any vaccine against seasonal in-
fluenza listed by the Secretary prior to the date of
the enactment of this Act) for purposes of compensa-
tion for any vaccine-related injury or death through
the Vaccine Injury Compensation Trust Fund.
‘‘(2) DELIVERIES.—For purposes of paragraph (1) and
section 4131 of the Internal Revenue Code of 1986, in the
case of sales on or before the effective date described in
such paragraph for which delivery is made after such
date, the delivery date shall be considered the sale
date.’’
EFFECTIVE DATE OF 2006 AMENDMENT
Pub. L. 109–432, div. A, title IV, § 408(c), Dec. 20, 2006,
120 Stat. 2962, provided that:
‘‘(1) SALES, ETC.—The amendments made by this sec-
tion [amending this section] shall apply to sales and
uses on or after the first day of the first month which
begins more than 4 weeks after the date of the enact-
ment of this Act [Dec. 20, 2006].
‘‘(2) DELIVERIES.—For purposes of paragraph (1) and
section 4131 of the Internal Revenue Code of 1986, in the
case of sales on or before the effective date described in
such paragraph for which delivery is made after such
date, the delivery date shall be considered the sale
date.’’
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–357, title VIII, § 889(b), Oct. 22, 2004, 118
Stat. 1643, provided that:
‘‘(1) SALES, ETC.—The amendments made by sub-
section (a) [amending this section] shall apply to sales
and uses on or after the first day of the first month
which begins more than 4 weeks after the date of the
enactment of this Act [Oct. 22, 2004].
‘‘(2) DELIVERIES.—For purposes of paragraph (1) and
sect
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4161
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Sport fishing equipment defined** For purposes of this part, the term “sport fishing equipment” means—
(1) fishing rods and poles (and component parts therefor),
(2) fishing reels,
(3) fly fishing lines, and other fishing lines not over 130 pounds test,
(4) fishing spears, spear guns, and spear tips,
(5) items of terminal tackle, including—
(A) leaders,
(B) artificial lures,
(C) artificial baits,
(D) artificial flies,
(E) fishing hooks,
(F) bobbers,
(G) sinkers,
(H) snaps,
(I) drayles, and
(J) swivels,
but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in paragraph (3), and
(6) the following items of fishing supplies and accessories—
(A) fish stringers,
(B) creels,
(C) tackle boxes,
(D) bags, baskets, and other containers designed to hold fish,
(E) portable bait containers,
(F) fishing vests,
(G) landing nets,
(H) gaff hooks,
(I) fishing hook disgorgers, and
(J) dressing for fishing lines and artificial flies,
(7) fishing tip-ups and tilts,
(8) fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers, and
(9) electric outboard boat motors.
**(b) Treatment of certain resales**
(1) **In general** — If—
(A) the manufacturer, producer, or importer sells any article taxable under section 4161(a) to any person,
(B) the constructive sale price rules of section 4216(b) do not apply to such sale, and
(C) such person (or any other person) sells such article to a related person with respect to the manufacturer, producer, or importer,
then such related person shall be liable for tax under section 4161 in the same manner as if such related person were
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4162
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Federal law — U.S. Code and appendices · legal_authorities
Page 2926
TITLE 26—INTERNAL REVENUE CODE
§ 4162
amendments made by section 208 [amending sections
4216, 4218, 4221, 4222, and 4227], insofar as they relate to
the tax imposed by section 4061(b) (relating to auto-
motive parts and accessories), section 4091 (relating to
lubricating oil), or section 4131 (relating to electric
light bulbs) of the Code, shall apply with respect to ar-
ticles sold on or after January 1, 1966. The amendments
made by section 207 [amending sections 4216 and 6416 of
this title] (relating to partial payments; sales of in-
stallment accounts) and 209(a) [amending section 6412
of this title] (relating to floor stocks refunds on pas-
senger automobiles, etc.) shall take effect on the day
after the date of the enactment of this Act [June 21,
1965]. The amendments made by section 210 [amending
provisions set out as a note under section 120 of Title
23, Highways] (relating to Highway Trust Fund) shall
take effect January 1, 1966.
‘‘(3) INSTALLMENT SALES, ETC.—For purposes of para-
graphs (1) and (2), an article shall not be considered
sold before the day after the date of the enactment of
this Act [June 21, 1965] or before January 1, 1966, as the
case may be, unless possession or right to possession
passes to the purchaser before such day or such date. In
the case of—
‘‘(A) a lease,
‘‘(B) a contract for the sale of an article where it is
provided that the price shall be paid by installments
and title to the article sold does not pass until a fu-
ture date notwithstanding partial payment by in-
stallments,
‘‘(C) a conditional sale, or
‘‘(D) a chattel mortgage arrangement wherein it is
provided that the sale price shall be paid in install-
ments,
entered into before such day or such date, payments
made on or after such day or su
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4162
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 4162. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
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:
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4181
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 4181. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 2927
TITLE 26—INTERNAL REVENUE CODE
§ 4182
shall also apply in cases (not described in
paragraph (1)) in which intermediaries or
other devices are used for purposes of reducing
the amount of the tax imposed by section
4161(a).
(Added Pub. L. 98–369, div. A, title X, § 1015(b),
July 18, 1984, 98 Stat. 1017; amended Pub. L.
99–514, title II, § 201(d)(7)(C), (12), title XVIII,
§ 1878(b), Oct. 22, 1986, 100 Stat. 2141, 2142, 2903;
Pub. L. 108–357, title III, § 334(a), (b), Oct. 22, 2004,
118 Stat. 1478.)
Editorial Notes
AMENDMENTS
2004—Subsec. (a)(8) to (10). Pub. L. 108–357, § 334(a), in-
serted ‘‘and’’ at end of par. (8), substituted a period for
‘‘, and’’ at end of par. (9), and struck out par. (10) which
read as follows: ‘‘sonar devices suitable for finding
fish.’’
Subsecs. (b), (c). Pub. L. 108–357, § 334(b), redesignated
subsec. (c) as (b) and struck out heading and text of
former subsec. (b). Text read as follows: ‘‘For purposes
of this part, the term ‘sonar device suitable for finding
fish’ shall not include any sonar device which is—
‘‘(1) a graph recorder,
‘‘(2) a digital type,
‘‘(3) a meter readout, or
‘‘(4) a combination graph recorder or combination
meter readout.’’
1986—Subsec. (a)(6)(I). Pub. L. 99–514, § 1878(b), amend-
ed subpar. (I) generally, substituting ‘‘hook’’ for
‘‘hood’’.
Subsec. (c)(3). Pub. L. 99–514, § 201(d)(7)(C), (12), made
identical
amendments,
substituting
‘‘section
465(b)(3)(C)’’ for ‘‘section 168(e)(4)(D)’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–357, title III, § 334(c), Oct. 22, 2004, 118 Stat.
1478, provided that: ‘‘The amendments made this sec-
tion [amending this section] shall apply to articles sold
by the manufacturer, producer, or importer after D
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4181
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Federal law — U.S. Code and appendices · legal_authorities
Atomic energy is capable of application for peaceful as well as military purposes. It is therefore declared to be the policy of the United States that—
**(a)** the development, use, and control of atomic energy shall be directed so as to make the maximum contribution to the general welfare, subject at all times to the paramount objective of making the maximum contribution to the common defense and security; and
**(b)** the development, use, and control of atomic energy shall be directed so as to promote world peace, improve the general welfare, increase the standard of living, and strengthen free competition in private enterprise.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 2011
Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 2011. This identifies an authority to review, not proof of applicability.