GroundRules
26 CFR 48.4161(a)-4: (a)-4 Use considered sale.
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 K—Sporting Goods
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON