1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. Subpart M - Special Provisions Applicable to Manufacturers Taxes
  6. 26 CFR Topic
26 CFR Topic
Use by Manufacturer or Importer Considered Sale
June 25, 2020
§
48.4218-1
Tax on use by manufacturer, producer, or importer
§
48.4218-2
Business or personal use of articles
§
48.4218-3
Events subsequent to taxable use of article
§
48.4218-4
Use in further manufacture
§
48.4218-5
Computation of tax
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§ 48.4217-2 Limitation on amount of tax applicable to certain leases
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Topic Application of Tax in Case of Sales by Other Than Manufacturer or Importer

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