26 CFR Subpart M
Special Provisions Applicable to Manufacturers Taxes
June 25, 2020
§
48.4216(a)-1
Charges to be included in sale price
§
48.4216(a)-2
Exclusions from sale price
§
48.4216(a)-3
Other items relating to tax on sale price
§
48.4216(b)-1
Constructive sale price; scope and application
§
48.4216(b)-2
Constructive sale price; basic rules
§
48.4216(b)-3
Constructive sale price; special rule for arm's-length sales
§
48.4216(b)-4
Constructive sale price; affiliated corporations
§
48.4216(c)-1
Computation of tax on leases and installment sales
§
48.4216(d)-1
Sales of installment accounts
§
48.4216(e)-1
Exclusion of local advertising charges from sale price
§
48.4216(e)-2
Limitation on aggregate of exclusions and price readjustments
§
48.4216(e)-3
No exclusion or readjustment for other advertising charges or reimbursements
§
48.4216(f)-1
Value of used components excluded from price of certain trucks
§
48.4217-1
Lease considered as sale
§
48.4217-2
Limitation on amount of tax applicable to certain leases
Topic
Use by Manufacturer or Importer Considered Sale
Topic
Application of Tax in Case of Sales by Other Than Manufacturer or Importer
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