[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4073-4]

[Page 107]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4073-4  Other tax-free sales.

    (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]

                              Taxable Fuel

    Source: T.D. 8421, 57 FR 32424, July 22, 1992, unless otherwise 
noted.