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Treasury Regulations · 26 CFR

§ 48.4062(b)-1. Rebuilt parts or accessories sold on an exchange basis.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 48.4062(b)-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Length
84 words · about 1 min to read
Cross-references
cites 0 Code sections and 0 regulations; cited by 1

The sale price of a rebuilt part or accessory on which the tax is to be computed shall not include the value of a like part or accessory accepted in exchange. The total amount charged in excess of the amount allowed for a like article accepted in an exchange will be the basis for tax. For example, if a rebuilt automobile engine is sold for $100, plus another automobile engine, the tax on the rebuilt engine will be computed on the basis of $100.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 48 Manufacturers and retailers excise taxes
  3. Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
  4. Motor vehicles

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