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Treasury Regulations · 26 CFR

§ 48.4218-2. Business or personal use of articles.

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. § 4218

Cite as 26 CFR § 48.4218-2

At a glance

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

Status
In the current eCFR
Issued
November 5, 1963 by T.D. 6687
Issued under
26 U.S.C. § 4218
Length
125 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) Business use. Section 4218 applies to the use by a person, in the operation of any business in which he is engaged, of a taxable article which has been manufactured, produced, or imported by him or his agent. For example, a person engaged in the operation of a dairy business incurs liability for tax with respect to a truck body manufactured by him and used in the operation of his dairy business.
(b) Personal use. The tax on use of a taxable article does not attach in cases where an individual incidentally manufactures, produces, or imports a taxable article for his personal use or causes a taxable article to be manufactured, produced, or imported for his personal use.

[T.D. 6687, 28 FR 11781, Nov. 5, 1963]

Other regulations under § 4218

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. 6687 (28 FR 11781)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 48 Manufacturers and retailers excise taxes
  3. Subpart M Special Provisions Applicable to Manufacturers Taxes
  4. Use by Manufacturer or Importer Considered Sale

Nearby sections