Treasury Regulations (26 C.F.R.)
26 CFR § 48.4225-1
Exemption of articles manufactured or produced by Indians.
Official textecfr.govlast amended
The exemption provided under section 4225 applies to articles taxable under Chapter 32 of the Code that are of native Indian handicraft and are manufactured or produced by Indians on Indian reservations or in Indian schools, or manufactured or produced by Indians who are under the jurisdiction of the United States Government in Alaska. For purposes of this section, Indians who reside on allotments of land adjacent to an Indian reservation and are subject to the supervision, control, and jurisdiction of the Bureau of Indian Affairs are considered to be “Indians on Indian reservations”.
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In this part (40 sections)
- 48.4217-2 · Limitation on amount of tax applicable to certain leases.
- 48.4218-1 · Tax on use by manufacturer, producer, or importer.
- 48.4218-2 · Business or personal use of articles.
- 48.4218-3 · Events subsequent to taxable use of article.
- 48.4218-4 · Use in further manufacture.
- 48.4218-5 · Computation of tax.
- 48.4219-1 · Sales of taxable articles by a person other than the…
- 48.4221-1 · Tax-free sales; general rule.
- 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
- 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
- 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
- 48.4221-5 · Tax-free sale of articles to State and local governments…
- 48.4221-6 · Tax-free sales of articles to nonprofit educational…
- 48.4221-7 · Tax-free sales of tires and tubes.
- 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
- 48.4222(a)-1 · (a)-1 Registration.
- 48.4222(b)-1 · (b)-1 Exceptions to the requirement for registration.
- 48.4222(c)-1 · (c)-1 Revocation or suspension of registration.
- 48.4222(d)-1 · (d)-1 Registration in the case of certain other…
- 48.4223-1 · Special rules relating to further manufacture.
- 48.4225-1 · Exemption of articles manufactured or produced by Indians.
- 48.6412-1 · Floor stocks credit or refund.
- 48.6412-2 · Definitions for purposes of floor stocks credit or refund.
- 48.6412-3 · Amount of tax paid on each article.
- 48.6416(a)-1 · (a)-1 Claims for credit or refund of overpayments of…
- 48.6416(a)-2 · (a)-2 Credit or refund of tax on special fuels.
- 48.6416(a)-3 · (a)-3 Credit or refund of manufacturers tax under…
- 48.6416(b)(1)-1 · (b)(1)-1 Price readjustments causing overpayments of…
- 48.6416(b)(1)-2 · (b)(1)-2 Determination of price readjustments.
- 48.6416(b)(1)-3 · (b)(1)-3 Readjustment for local advertising charges.
- 48.6416(b)(1)-4 · (b)(1)-4 Supporting evidence required in case of…
- 48.6416(b)(2)-1 · (b)(2)-1 Certain exportations, uses, sales, or…
- 48.6416(b)(2)-2 · (b)(2)-2 Exportations, uses, sales, and resales…
- 48.6416(b)(2)-3 · (b)(2)-3 Supporting evidence required in case of…
- 48.6416(b)(2)-4 · (b)(2)-4 Supporting evidence required in case of…
- 48.6416(b)(3)-1 · (b)(3)-1 Tax-paid articles used for further…
- 48.6416(b)(3)-2 · (b)(3)-2 Further manufacture included.
- 48.6416(b)(3)-3 · (b)(3)-3 Supporting evidence required in case of…
- 48.6416(b)(5)-1 · (b)(5)-1 Return of installment accounts causing…
- 48.6416(c)-1 · (c)-1 Credit for tax paid on tires or, prior to January…