Treasury Regulations (26 C.F.R.)
26 CFR § 48.4041-14
Exemption for sale to or use by certain aircraft museums.
Official textecfr.govlast amended
# (a) In general.
(1) The tax imposed by section 4041 does not apply to liquids which are sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II.
(2) In the case of liquid sold for use in an aircraft owned by an aircraft museum and to be used for the pruposes described in paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are met.
# (b) Cross reference.
For the definition of aircraft museum, see section 4041(h)(2).
[T.D. 8066, 51 FR 20, Jan. 2, 1986]
Source: view the official text
In this part (40 sections)
- 48.0-1 · Introduction.
- 48.0-2 · General definitions and attachment of tax.
- 48.0-3 · Exemption certificates.
- 48.4041-0 · Applicability of regulations relating to diesel fuel after…
- 48.4041-3 · Application of tax on sales of special motor fuel for use…
- 48.4041-4 · Application of tax on sales of liquid for use as fuel in…
- 48.4041-5 · Sales of diesel and special motor fuels and fuel for use in…
- 48.4041-6 · Application of tax on use of taxable liquid fuel.
- 48.4041-7 · Dual use of taxable liquid fuel.
- 48.4041-8 · Definitions.
- 48.4041-9 · Exemption for farm use.
- 48.4041-10 · Exemption for use as supplies for vessels or aircraft.
- 48.4041-11 · Tax-free sales of fuel for use in noncommercial aviation…
- 48.4041-12 · Sales by United States, etc.
- 48.4041-13 · Other credits or refunds.
- 48.4041-14 · Exemption for sale to or use by certain aircraft museums.
- 48.4041-15 · Sales to States or political subdivisions thereof.
- 48.4041-16 · Sales for export.
- 48.4041-17 · Tax-free retail sales to certain nonprofit educational…
- 48.4041-18 · [Reserved]
- 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
- 48.4041-20 · Partially exempt methanol and ethanol fuel.
- 48.4041-21 · Compressed natural gas (CNG).
- 48.4042-1 · Tax on fuel used in commercial waterway transportation.
- 48.4042-2 · Special rules.
- 48.4042-3 · Certain types of commercial waterway transportation…
- 48.4052-1 · Heavy trucks and trailers; certification requirement.
- 48.4061(a) · (a) [Reserved]
- 48.4061(a)-1 · (a)-1 Imposition of tax; exclusion for light-duty…
- 48.4061(a)-2 · (a)-2 Bonding of importers.
- 48.4061(a)-3 · (a)-3 Definitions.
- 48.4061(a)-4 · (a)-4 Parts or accessories sold on or in connection with…
- 48.4061(a)-5 · (a)-5 Sale of automobile truck bodies and chassis.
- 48.4061(b) · (b) [Reserved]
- 48.4061(b)-1 · (b)-1 Imposition of tax.
- 48.4061(b)-2 · (b)-2 Definition of parts or accessories.
- 48.4061(b)-3 · (b)-3 Rebuilt, reconditioned, or repaired parts or…
- 48.4061-1 · Temporary regulations with respect to floor stock refunds…
- 48.4062(a) · (a) [Reserved]
- 48.4062(a)-1 · (a)-1 Specific parts or accessories.