1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. Subpart K - Sporting Goods
  6. 26 CFR § 48.4161(a)-4
26 CFR § 48.4161(a)-4
Use considered sale
June 25, 2020
CFR

For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer being considered a sale, and the regulations thereunder.

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§ 48.4161(a)-3 Parts and accessories
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§ 48.4161(a)-5 Tax-free sales

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