26 U.S.C. § 4073
Exemptions
The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.
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Cited by 9
- 26 CFR § 48.4071-1 — Imposition and rates of tax.
- 26 CFR § 48.4071-2 — Determination of weight.
- 26 CFR § 48.4071-3 — Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- 26 CFR § 48.4071-4 — Original equipment tires on imported articles.
- 26 CFR § 48.4072-1 — Definitions.
- 26 CFR § 48.4073-1 — Exemption of tires of certain sizes.
- 26 CFR § 48.4073-2 — Exemption of tires with internal wire fastening.
- 26 CFR § 48.4073-3 — Exemption of tread rubber used for recapping nonhighway tires.
- 26 CFR § 48.4073-4 — Other tax-free sales.
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