26 CFR · Internal Revenue
§ 48.4161(b)-3 — Use considered sale.
eCFR · current through Aug 3, 2026
§ 48.4161(b)-3 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 considered a sale, and the regulations thereunder.
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Related
§ 48.4161
26 C.F.R. § 48.4161
Nearby Sections
11
§ 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.§ 48.4161(b)-4
Tax-free sales.§ 48.4161(b)-5
Effective date.§ 48.4191-1
Imposition and rate of tax.§ 48.4191-2
Taxable medical device.§ 48.4216(a)-1
Charges to be included in sale price.