Treasury Regulations · 26 CFR
§ 48.4216(f)-1. Value of used components excluded from price of certain trucks.
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. § 4216(f)
Cite as 26 CFR § 48.4216(f)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 31, 1978 by T.D. 7536
- Issued under
- 26 U.S.C. § 4216(f)
- Length
- 113 words · about 1 min to read
For purposes of the tax imposed by section 4061(a)(1) (relating to trucks, buses, etc.), in determining the price for which an article is sold, the value of any previously used component of such article shall be excluded from the price if the person furnishing the component is the first user of the finished article. For example, where a manufacturer builds a truck for a customer who intends to use, rather than resell the truck, incorporating used parts furnished by the customer, the value of the previously used parts shall not be included in the price for which the truck is considered sold by the manufacturer.
[T.D. 7536, 43 FR 13521, Mar. 31, 1978]
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.
- Issued by T.D. 7536 (43 FR 13521)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart M Special Provisions Applicable to Manufacturers Taxes
Nearby sections
- § 48.4216(d)-1 Sales of installment accounts.
- § 48.4216(e)-1 Exclusion of local advertising charges from sale price.
- § 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
- § 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
- § 48.4216(f)-1 Value of used components excluded from price of certain trucks.
- § 48.4217-1 Lease considered as sale.
- § 48.4217-2 Limitation on amount of tax applicable to certain leases.