Treasury Regulations (26 C.F.R.)

26 CFR § 48.4073-2 — Exemption of tires with internal wire fastening.

§ 48.4073-2 Exemption of tires with internal wire fastening.

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]

Last amended: 2026-04-13

Source: official text