26 U.S.C. §§ 4061 to 4063
Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980
[§§ 4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1) , July 18, 1984 , 98 Stat. 980 ]
Source: view the official text
Cited by 33
- 26 CFR § 145.4051-1 — Imposition of tax on heavy trucks and trailers sold at retail.
- 26 CFR § 145.4052-1 — Special rules and definitions.
- 26 CFR § 145.4061-1 — Application to manufacturers tax.
- 26 CFR § 301.6862-1 — Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- 26 CFR § 48.4061(a)-1 — Imposition of tax; exclusion for light-duty trucks, etc.
- 26 CFR § 48.4061(a)-2 — Bonding of importers.
- 26 CFR § 48.4061(a)-3 — Definitions.
- 26 CFR § 48.4061(a)-4 — Parts or accessories sold on or in connection with chasis, bodies, etc.
- 26 CFR § 48.4061(a)-5 — Sale of automobile truck bodies and chassis.
- 26 CFR § 48.4061(b)-1 — Imposition of tax.
- 26 CFR § 48.4061(b)-2 — Definition of parts or accessories.
- 26 CFR § 48.4061(b)-3 — Rebuilt, reconditioned, or repaired parts or accessories.
Show 21 more
- 26 CFR § 48.4061-1 — Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- 26 CFR § 48.4062(a)-1 — Specific parts or accessories.
- 26 CFR § 48.4063-1 — Tax-free sales of bodies to chassis manufacturers.
- 26 CFR § 48.4063-2 — Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- 26 CFR § 48.4063-3 — Other tax-free sales.
- 26 CFR § 48.4071-4 — Original equipment tires on imported articles.
- 26 CFR § 48.4216(b)-1 — Constructive sale price; scope and application.
- 26 CFR § 48.4216(b)-2 — Constructive sale price; basic rules.
- 26 CFR § 48.4216(b)-3 — Constructive sale price; special rule for arm's-length sales.
- 26 CFR § 48.4216(b)-4 — Constructive sale price; affiliated corporations.
- 26 CFR § 48.4216(e)-2 — Limitation on aggregate of exclusions and price readjustments.
- 26 CFR § 48.4216(f)-1 — Value of used components excluded from price of certain trucks.
- 26 CFR § 48.4218-1 — Tax on use by manufacturer, producer, or importer.
- 26 CFR § 48.4221-2 — Tax-free sale of articles to be used for, or resold for, further manufacture.
- 26 CFR § 48.4221-3 — Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- 26 CFR § 48.4221-8 — Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- 26 CFR § 48.6416(a)-3 — Credit or refund of manufacturers tax under chapter 32.
- 26 CFR § 48.6416(b)(2)-2 — Exportations, uses, sales, and resales included.
- 26 CFR § 48.6416(b)(2)-3 — Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- 26 CFR § 48.6416(b)(3)-2 — Further manufacture included.
- 26 CFR § 48.6416(e)-1 — Refund to exporter or shipper.
Nearby sections (25 sections)
- 3508 · Treatment of real estate agents and direct sellers
- 3509 · Determination of employer’s liability for certain employment…
- 3510 · Coordination of collection of domestic service employment taxes…
- 3511 · Certified professional employer organizations
- 3512 · Treatment of certain persons as employers with respect to motion…
- 4001 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A),…
- 4041 · Imposition of tax
- 4042 · Tax on fuel used in commercial transportation on inland waterways
- 4043 · Surtax on fuel used in aircraft part of a fractional ownership…
- 4051 · Imposition of tax on heavy trucks and trailers sold at retail
- 4052 · Definitions and special rules
- 4053 · Exemptions
- 4061 · Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July…
- 4064 · Gas guzzler tax
- 4071 · Imposition of tax
- 4072 · Definitions
- 4073 · Exemptions
- 4081 · Imposition of tax
- 4082 · Exemptions for diesel fuel and kerosene
- 4083 · Definitions; special rule; administrative authority
- 4084 · Cross references
- 4101 · Registration and bond
- 4102 · Inspection of records by local officers
- 4103 · Certain additional persons liable for tax where willful failure…
- 4104 · Information reporting for persons claiming certain tax benefits