Code of Federal Regulations · Subpart
Subpart M — Special Provisions Applicable To Manufacturers Taxes
26 C.F.R. pt. 48, subpt. M
- § 48.4216(a)-1 (a)-1 Charges To Be Included In Sale Price
- § 48.4216(a)-2 (a)-2 Exclusions From Sale Price
- § 48.4216(a)-3 (a)-3 Other Items Relating To Tax On Sale Price
- § 48.4216(b)-1 (b)-1 Constructive Sale Price; Scope And Application
- § 48.4216(b)-2 (b)-2 Constructive Sale Price; Basic Rules
- § 48.4216(b)-3 (b)-3 Constructive Sale Price; Special Rule For Arm's-length Sales
- § 48.4216(b)-4 (b)-4 Constructive Sale Price; Affiliated Corporations
- § 48.4216(c)-1 (c)-1 Computation Of Tax On Leases And Installment Sales
- § 48.4216(d)-1 (d)-1 Sales Of Installment Accounts
- § 48.4216(e)-1 (e)-1 Exclusion Of Local Advertising Charges From Sale Price
- § 48.4216(e)-2 (e)-2 Limitation On Aggregate Of Exclusions And Price Readjustments
- § 48.4216(e)-3 (e)-3 No Exclusion Or Readjustment For Other Advertising Charges Or Reimbursements
- § 48.4216(f)-1 (f)-1 Value Of Used Components Excluded From Price Of Certain Trucks
- § 48.4217-1 -1 Lease Considered As Sale
- § 48.4217-2 -2 Limitation On Amount Of Tax Applicable To Certain Leases
- § 48.4218-1 -1 Tax On Use By Manufacturer, Producer, Or Importer
- § 48.4218-2 -2 Business Or Personal Use Of Articles
- § 48.4218-3 -3 Events Subsequent To Taxable Use Of Article
- § 48.4218-4 -4 Use In Further Manufacture
- § 48.4218-5 -5 Computation Of Tax
- § 48.4219-1 -1 Sales Of Taxable Articles By A Person Other Than The Manufacturer, Producer, Or Importer