1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 48
  5. subpart K
  6. § 48.4161b-3

View all text of Subpart K [§ 48.4161(a) - § 48.4161(b)-5]

§ 48.4161(b)-3 - Use considered sale.

For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer considered a sale, and the regulations thereunder.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 48.4161