26 CFR Subtopic
motor vehicles
June 25, 2020
§
48.4052-1
Heavy trucks and trailers; certification requirement
§
48.4061(a)
[Reserved]
§
48.4061(a)-1
Imposition of tax; exclusion for light-duty trucks, etc
§
48.4061(a)-2
Bonding of importers
§
48.4061(a)-3
Definitions
§
48.4061(a)-4
Parts or accessories sold on or in connection with chasis, bodies, etc
§
48.4061(a)-5
Sale of automobile truck bodies and chassis
§
48.4061(b)
[Reserved]
§
48.4061(b)-1
Imposition of tax
§
48.4061(b)-2
Definition of parts or accessories
§
48.4061(b)-3
Rebuilt, reconditioned, or repaired parts or accessories
§
48.4061-1
Temporary regulations with respect to floor stock refunds or credits on cement mixers
§
48.4062(a)
[Reserved]
§
48.4062(a)-1
Specific parts or accessories
§
48.4062(b)
[Reserved]
§
48.4062(b)-1
Rebuilt parts or accessories sold on an exchange basis
§
48.4063-1
Tax-free sales of bodies to chassis manufacturers
§
48.4063-2
Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck
§
48.4063-3
Other tax-free sales
§
48.4064-1
Gas guzzler tax
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