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(b)-3

Use considered sale

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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 considered a sale, and the regulations thereunder.