26 C.F.R. § 48.4161(a)-4

Current through September 30, 2024

Section 48.4161(a)-4 - Use considered sale

For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer being considered a sale, and the regulations thereunder.

26 C.F.R. § 48.4161(a)-4