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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4161(a)-4

Use considered sale.

Official textecfr.govlast amended

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.

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In this part (40 sections)
  1. 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
  2. 48.4081-8 · Taxable fuel; measurement.
  3. 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
  4. 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
  5. 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
  6. 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
  7. 48.4082-4 · Diesel fuel and kerosene; back-up tax.
  8. 48.4082-5 · Diesel fuel and kerosene; Alaska.
  9. 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
  10. 48.4082-7 · Kerosene; exemption for feedstock purposes.
  11. 48.4083-1 · Taxable fuel; administrative authority.
  12. 48.4091-3 · [Reserved]
  13. 48.4101-1 · Taxable fuel; registration.
  14. 48.4101-2 · Information reporting.
  15. 48.4102-1 · Inspection of records by State or local tax officers.
  16. 48.4121-1 · Imposition and rate of tax on coal.
  17. 48.4161(a) · [Reserved]
  18. 48.4161(a)-1 · Imposition and rate of tax; fishing equipment.
  19. 48.4161(a)-2 · Meaning of terms.
  20. 48.4161(a)-3 · Parts and accessories.
  21. 48.4161(a)-4 · Use considered sale.
  22. 48.4161(a)-5 · Tax-free sales.
  23. 48.4161(b) · [Reserved]
  24. 48.4161(b)-1 · Imposition and rates of tax; bows and arrows.
  25. 48.4161(b)-2 · Meaning of terms.
  26. 48.4161(b)-3 · Use considered sale.
  27. 48.4161(b)-4 · Tax-free sales.
  28. 48.4161(b)-5 · Effective date.
  29. 48.4191-1 · Imposition and rate of tax.
  30. 48.4191-2 · Taxable medical device.
  31. 48.4216(a)-1 · Charges to be included in sale price.
  32. 48.4216(a)-2 · Exclusions from sale price.
  33. 48.4216(a)-3 · Other items relating to tax on sale price.
  34. 48.4216(b)-1 · Constructive sale price; scope and application.
  35. 48.4216(b)-2 · Constructive sale price; basic rules.
  36. 48.4216(b)-3 · Constructive sale price; special rule for arm's-length…
  37. 48.4216(b)-4 · Constructive sale price; affiliated corporations.
  38. 48.4216(c)-1 · Computation of tax on leases and installment sales.
  39. 48.4216(d)-1 · Sales of installment accounts.
  40. 48.4216(e)-1 · Exclusion of local advertising charges from sale price.
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