Code of Federal Regulations · Subpart
Subpart J — Special Provisions Applicable To Manufacturers Taxes
27 C.F.R. pt. 53, subpt. J
- § 53.91 Charges To Be Included In Sale Price
- § 53.92 Exclusions From Sale Price
- § 53.93 Other Items Relating To Tax On Sale Price
- § 53.94 Constructive Sale Price; Scope And Application
- § 53.95 Constructive Sale Price; Basic Rules
- § 53.96 Constructive Sale Price; Special Rule For Arm's-length Sales
- § 53.97 Constructive Sale Price; Affiliated Corporations
- § 53.98 Computation Of Tax On Leases And Installment Sales
- § 53.99 Sales Of Installment Accounts
- § 53.100 Exclusion Of Local Advertising Charges From Sale Price
- § 53.101 Limitation On Aggregate Of Exclusions And Price Readjustments
- § 53.102 No Exclusion Or Readjustment For Other Advertising Charges Or Reimbursements
- § 53.103 Lease Considered As Sale
- § 53.104 Limitation On Amount Of Tax Applicable To Certain Leases
- § 53.111 Tax On Use By Manufacturer, Producer, Or Importer
- § 53.112 Business Or Personal Use Of Articles
- § 53.113 Events Subsequent To Taxable Use Of Article
- § 53.114 Use In Further Manufacture
- § 53.115 Computation Of Tax
- § 53.121 Sales Of Taxable Articles By A Person Other Than The Manufacturer, Producer, Or Importer