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Treasury Regulations · 26 CFR

§ 48.4073-4. Other tax-free sales.

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).

Regulation under 26 U.S.C. § 4073

Cite as 26 CFR § 48.4073-4

At a glance

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

Status
In the current eCFR
Issued
February 10, 1982 by T.D. 7809
Issued under
26 U.S.C. § 4073
Length
155 words · about 1 min to read
Cross-references
cites 7 Code sections and 0 regulations; cited by 0
(a) Cross references. For provisions relating to tax-free sales of articles referred to in section 4071, see:
(1) Section 4221, relating to certain tax-free sales, and the regulations thereunder in subpart H;
(2) Section 4222, relating to registration, and the regulations thereunder in subpart H;
(3) Section 4223, relating to special rules pertaining to further manufacture, and the regulations thereunder in subpart H; and
(4) 28 FR 348, January 12, 1963, relating to the authorization of an exemption from the tax imposed by section 4071 by the Secretary of the Treasury under section 4293 for sales of certain tires and inner tubes sold to the American Red Cross on or after March 1, 1963.

(Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954; 80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482, 26 U.S.C. 4071(c); 70 Stat. 389, 26 U.S.C. 4073(c); 68A Stat. 917, 26 U.S.C. 7805)

[T.D. 7809, 47 FR 6008, Feb. 10, 1982]

Other regulations under § 4073

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7809 (47 FR 6008)

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. Tires, Tubes, and Tread Rubber

Nearby sections