GroundRules
26 CFR 48.4062(a)-1: (a)-1 Specific parts or accessories.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, automobile trucks, other automobiles, tractors, or other vehicles enumerated in section 4061(a), are considered parts of, or accessories for, such articles whether or not primarily designed or adapted for such use.
Collected 2026-08-27T02:25:11Z. Source file · JSON