{"data":{"id":"us/26-cfr-48.4161-a-4","jurisdiction":"us","citation":"26 CFR 48.4161(a)-4","heading":"(a)-4 Use considered sale.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ec768b69599dc6da24cd0ac286fa3aa07077f91f070257ef353ec21b718a0c5b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4161-a-3","next":"us/26-cfr-48.4161-a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}