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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4073-2

Exemption of tires with internal wire fastening.

Official textecfr.govlast amended

The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.

(Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482, 26 U.S.C. 4071(c); 70 Stat. 389, 26 U.S.C. 4073(c); 68A Stat. 917, 26 U.S.C. 7805))

[T.D. 7809, 47 FR 6007, Feb. 10, 1982]

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In this part (40 sections)
  1. 48.4061(b) · (b) [Reserved]
  2. 48.4061(b)-1 · (b)-1 Imposition of tax.
  3. 48.4061(b)-2 · (b)-2 Definition of parts or accessories.
  4. 48.4061(b)-3 · (b)-3 Rebuilt, reconditioned, or repaired parts or…
  5. 48.4061-1 · Temporary regulations with respect to floor stock refunds…
  6. 48.4062(a) · (a) [Reserved]
  7. 48.4062(a)-1 · (a)-1 Specific parts or accessories.
  8. 48.4062(b) · (b) [Reserved]
  9. 48.4062(b)-1 · (b)-1 Rebuilt parts or accessories sold on an exchange…
  10. 48.4063-1 · Tax-free sales of bodies to chassis manufacturers.
  11. 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
  12. 48.4063-3 · Other tax-free sales.
  13. 48.4064-1 · Gas guzzler tax.
  14. 48.4071-1 · Imposition and rates of tax.
  15. 48.4071-2 · Determination of weight.
  16. 48.4071-3 · Imposition of tax on tires and tubes delivered to…
  17. 48.4071-4 · Original equipment tires on imported articles.
  18. 48.4072-1 · Definitions.
  19. 48.4073 · [Reserved]
  20. 48.4073-1 · Exemption of tires of certain sizes.
  21. 48.4073-2 · Exemption of tires with internal wire fastening.
  22. 48.4073-3 · Exemption of tread rubber used for recapping nonhighway…
  23. 48.4073-4 · Other tax-free sales.
  24. 48.4081-1 · Taxable fuel; definitions.
  25. 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.
  26. 48.4081-3 · Taxable fuel; taxable events other than removal at the…
  27. 48.4081-4 · Gasoline; special rules for gasoline blendstocks.
  28. 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
  29. 48.4081-6 · Gasoline; gasohol.
  30. 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
  31. 48.4081-8 · Taxable fuel; measurement.
  32. 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
  33. 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
  34. 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
  35. 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
  36. 48.4082-4 · Diesel fuel and kerosene; back-up tax.
  37. 48.4082-5 · Diesel fuel and kerosene; Alaska.
  38. 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
  39. 48.4082-7 · Kerosene; exemption for feedstock purposes.
  40. 48.4083-1 · Taxable fuel; administrative authority.
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