Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 48Subpart K - Subpart K—Sporting Goods
View all text of Subpart K [§ 48.4161(a) - § 48.4161(b)-5]
§ 48.4161(a)-4 - Use considered sale.

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.

authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 48.4161
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