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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4161(a)

[Reserved]

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