Federal (United States) · Regulations
Subpart M — Special Provisions Applicable to Manufacturers Taxes
21 sections
21 sections
- 26 C.F.R. § 48.4216(a)-1Charges to be included in sale price.
- 26 C.F.R. § 48.4216(a)-2Exclusions from sale price.
- 26 C.F.R. § 48.4216(a)-3Other items relating to tax on sale price.
- 26 C.F.R. § 48.4216(b)-1Constructive sale price; scope and application.
- 26 C.F.R. § 48.4216(b)-2Constructive sale price; basic rules.
- 26 C.F.R. § 48.4216(b)-3Constructive sale price; special rule for arm's-length sales.
- 26 C.F.R. § 48.4216(b)-4Constructive sale price; affiliated corporations.
- 26 C.F.R. § 48.4216(c)-1Computation of tax on leases and installment sales.
- 26 C.F.R. § 48.4216(d)-1Sales of installment accounts.
- 26 C.F.R. § 48.4216(e)-1Exclusion of local advertising charges from sale price.
- 26 C.F.R. § 48.4216(e)-2Limitation on aggregate of exclusions and price readjustments.
- 26 C.F.R. § 48.4216(e)-3No exclusion or readjustment for other advertising charges or reimbursements.
- 26 C.F.R. § 48.4216(f)-1Value of used components excluded from price of certain trucks.
- 26 C.F.R. § 48.4217-1Lease considered as sale.
- 26 C.F.R. § 48.4217-2Limitation on amount of tax applicable to certain leases.
- 26 C.F.R. § 48.4218-1Tax on use by manufacturer, producer, or importer.
- 26 C.F.R. § 48.4218-2Business or personal use of articles.
- 26 C.F.R. § 48.4218-3Events subsequent to taxable use of article.
- 26 C.F.R. § 48.4218-4Use in further manufacture.
- 26 C.F.R. § 48.4218-5Computation of tax.
- 26 C.F.R. § 48.4219-1Sales of taxable articles by a person other than the manufacturer, producer, or importer.