Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 48.4061(b)

[Reserved]

Official textecfr.govlast amended

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 48.4041-12 · Sales by United States, etc.
  2. 48.4041-13 · Other credits or refunds.
  3. 48.4041-14 · Exemption for sale to or use by certain aircraft museums.
  4. 48.4041-15 · Sales to States or political subdivisions thereof.
  5. 48.4041-16 · Sales for export.
  6. 48.4041-17 · Tax-free retail sales to certain nonprofit educational…
  7. 48.4041-18 · [Reserved]
  8. 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
  9. 48.4041-20 · Partially exempt methanol and ethanol fuel.
  10. 48.4041-21 · Compressed natural gas (CNG).
  11. 48.4042-1 · Tax on fuel used in commercial waterway transportation.
  12. 48.4042-2 · Special rules.
  13. 48.4042-3 · Certain types of commercial waterway transportation…
  14. 48.4052-1 · Heavy trucks and trailers; certification requirement.
  15. 48.4061(a) · [Reserved]
  16. 48.4061(a)-1 · Imposition of tax; exclusion for light-duty trucks, etc.
  17. 48.4061(a)-2 · Bonding of importers.
  18. 48.4061(a)-3 · Definitions.
  19. 48.4061(a)-4 · Parts or accessories sold on or in connection with…
  20. 48.4061(a)-5 · Sale of automobile truck bodies and chassis.
  21. 48.4061(b) · [Reserved]
  22. 48.4061(b)-1 · Imposition of tax.
  23. 48.4061(b)-2 · Definition of parts or accessories.
  24. 48.4061(b)-3 · Rebuilt, reconditioned, or repaired parts or accessories.
  25. 48.4061-1 · Temporary regulations with respect to floor stock refunds…
  26. 48.4062(a) · [Reserved]
  27. 48.4062(a)-1 · Specific parts or accessories.
  28. 48.4062(b) · [Reserved]
  29. 48.4062(b)-1 · Rebuilt parts or accessories sold on an exchange basis.
  30. 48.4063-1 · Tax-free sales of bodies to chassis manufacturers.
  31. 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
  32. 48.4063-3 · Other tax-free sales.
  33. 48.4064-1 · Gas guzzler tax.
  34. 48.4071-1 · Imposition and rates of tax.
  35. 48.4071-2 · Determination of weight.
  36. 48.4071-3 · Imposition of tax on tires and tubes delivered to…
  37. 48.4071-4 · Original equipment tires on imported articles.
  38. 48.4072-1 · Definitions.
  39. 48.4073 · [Reserved]
  40. 48.4073-1 · Exemption of tires of certain sizes.
Full table of contents →