Code of Federal Regulations · Section
§ 48.4073-4 — -4 Other Tax-free Sales
26 C.F.R. § 48.4073-4
(a) Cross references. For provisions relating to tax-free sales of articles referred to in section 4071, see:
(1) Section 4221, relating to certain tax-free sales, and the regulations thereunder in subpart H;
(2) Section 4222, relating to registration, and the regulations thereunder in subpart H;
(3) Section 4223, relating to special rules pertaining to further manufacture, and the regulations thereunder in subpart H; and
(4) 28 FR 348, January 12, 1963, relating to the authorization of an exemption from the tax imposed by section 4071 by the Secretary of the Treasury under section 4293 for sales of certain tires and inner tubes sold to the American Red Cross on or after March 1, 1963.
Authorizing Statute
-
Registration and bond26 U.S.C. § 4101
-
Certain taxes on sales and services26 U.S.C. § 6416
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Definitions; special rule; administrative authority26 U.S.C. § 4083
-
Certain tax-free sales26 U.S.C. § 4221
-
Imposition of tax26 U.S.C. § 4081
-
Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
-
Fuels not used for taxable purposes26 U.S.C. § 6427
-
Definitions and special rules26 U.S.C. § 4052
-
Rules and regulations26 U.S.C. § 7805
-
Gas guzzler tax26 U.S.C. § 4064
-
Imposition of tax26 U.S.C. § 4071
-
Exemptions26 U.S.C. § 4073