26 CFR · Internal Revenue
§ 48.4161(a)-4 — Use considered sale.
26 CFR § 48.4161(a)-4
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.4161(a)-4 (Use considered sale.) 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. § 48.4161(a)-4 (2026).
Text
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.4161(a)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.4161(a)-4.