GroundRules
26 CFR 48.4161(a)-5: (a)-5 Tax-free sales.
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-free sales of articles referred to in section 4161(a) see:
(a) Section 4221, relating to certain tax-free sales;
(b) Section 4222, relating to registration;
(c) Section 4223, pertaining to special rules relating to further manufacture; and
(d) Section 4225, relating to exemption of articles manufactured or produced by Indians;
and the regulations thereunder.
Collected 2026-08-27T02:25:11Z. Source file · JSON