26 CFR · Internal Revenue
§ 48.4161(a)-4 — Use considered sale.
eCFR · current through Aug 3, 2026
§ 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.
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Related
§ 48.4161
26 C.F.R. § 48.4161
Nearby Sections
11
§ 48.4121-1
Imposition and rate of tax on coal.§ 48.4161(a)
§ 48.4161(a) [Reserved]§ 48.4161(a)-1
Imposition and rate of tax; fishing equipment.§ 48.4161(a)-2
Meaning of terms.§ 48.4161(a)-3
Parts and accessories.§ 48.4161(a)-4
Use considered sale.§ 48.4161(a)-5
Tax-free sales.§ 48.4161(b)
§ 48.4161(b) [Reserved]§ 48.4161(b)-1
Imposition and rates of tax; bows and arrows.§ 48.4161(b)-2
Meaning of terms.§ 48.4161(b)-3
Use considered sale.