Code of Federal Regulations · Section
§ 48.4073-2 — -2 Exemption Of Tires With Internal Wire Fastening
26 C.F.R. § 48.4073-2
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The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.
Authorizing Statute
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Registration and bond26 U.S.C. § 4101
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Certain taxes on sales and services26 U.S.C. § 6416
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Time for filing returns and other documents26 U.S.C. § 6071
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Definitions; special rule; administrative authority26 U.S.C. § 4083
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Certain tax-free sales26 U.S.C. § 4221
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Imposition of tax26 U.S.C. § 4081
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Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
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Fuels not used for taxable purposes26 U.S.C. § 6427
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Definitions and special rules26 U.S.C. § 4052
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Rules and regulations26 U.S.C. § 7805
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Gas guzzler tax26 U.S.C. § 4064
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Imposition of tax26 U.S.C. § 4071
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Exemptions26 U.S.C. § 4073