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Treasury Regulations · 26 CFR

§ 48.4161(b)-4. 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. § 4161(b)

Cite as 26 CFR § 48.4161(b)-4

At a glance

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

Status
In the current eCFR
Issued under
26 U.S.C. § 4161(b)
Length
60 words · about 1 min to read
Cross-references
cites 5 Code sections and 0 regulations; cited by 0

For provisions relating to tax-free sales of articles referred to in section 4161(b) see:

(a) Section 4221, relating to certain tax-free sales;
(b) Section 4222, relating to registration;
(c) Section 4223, pertaining to special rules relating to further manufacture; and
(d) Section 4225, relating to exemption of articles manufactured or produced by Indians;

and the regulations thereunder.

Other regulations under § 4161

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 48 Manufacturers and retailers excise taxes
  3. Subpart K Sporting Goods

Nearby sections