FEDERAL · 26 U.S.C. · Chapter Subchapter F—Special Provisions Applicable to Manufacturers Tax
Application of tax in case of sales by other than manufacturer or importer
26 U.S.C. § 4219
Title26 — Internal Revenue Code
ChapterSubchapter F—Special Provisions Applicable to Manufacturers Tax
This text of 26 U.S.C. § 4219 (Application of tax in case of sales by other than manufacturer or importer) 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 U.S.C. § 4219.
Text
In case any person acquires from the manufacturer, producer, or importer of an article, by operation of law or as a result of any transaction not taxable under this chapter, the right to sell such article, the sale of such article by such person shall be taxable under this chapter as if made by the manufacturer, producer, or importer, and such person shall be liable for the tax.
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Related
Slavenburg Corp. v. United States
207 F. Supp. 314 (S.D. New York, 1962)
Chemence Medical Products, Inc. v. Medline Industries, Inc.
989 F. Supp. 2d 1349 (N.D. Georgia, 2013)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 494.)
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Bluebook (online)
26 U.S.C. § 4219, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4219.