{"data":{"id":"us/26-cfr-48.4161-a-5","jurisdiction":"us","citation":"26 CFR 48.4161(a)-5","heading":"(a)-5 Tax-free sales.","body":"For provisions relating to the tax-free sales of articles referred to in section 4161(a) see:\n(a) Section 4221, relating to certain tax-free sales;\n(b) Section 4222, relating to registration;\n(c) Section 4223, pertaining to special rules relating to further manufacture; and\n(d) Section 4225, relating to exemption of articles manufactured or produced by Indians;\nand 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":"2c07499858bdd64bcb769446e5565570ee386205763168e7d83ea14d1e18b4e8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4161-a-4","next":"us/26-cfr-48.4161-b"},"notice":"GroundRules: Original legal text. Not legal advice."}