26 CFR § 48.4041-14

26 CFR · Internal Revenue

§ 48.4041-14 — Exemption for sale to or use by certain aircraft museums.

26 CFR § 48.4041-14

TitleTitle 26: Internal Revenue PartPart 48: Manufacturers and Retailers Excise Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 48.4041-14 (Exemption for sale to or use by certain aircraft museums.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 48.4041-14 (2026).

Text

§ 48.4041-14 Exemption for sale to or use by certain aircraft museums.

(a)In general.

(1)The tax imposed by section 4041 does not apply to liquids which are sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II.

(2)In the case of liquid sold for use in an aircraft owned by an aircraft museum and to be used for the pruposes described in paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are met.

(b)Cross reference. For the definition of aircraft museum, see section 4041(h)(2). [T.D. 8066, 51 FR 20, Jan. 2, 1986]

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§ 48.4041-14 Exemption for sale to or use by certain aircraft museums.

(a) In general. (1) The tax imposed by section 4041 does not apply to liquids which are sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II.

(2) In the case of liquid sold for use in an aircraft owned by an aircraft museum and to be used for the pruposes described in paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are met.

(b) Cross reference. For the definition of aircraft museum, see section 4041(h)(2).

[T.D. 8066, 51 FR 20, Jan. 2, 1986]