C.F.R. » Title 26 » 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

26 C.F.R. § 48.4161(a)-4

Use considered sale

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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.