26 USC 4052 - Definitions and special rules

Editorial Notes

Prior Provisions

A prior section 4052, act Aug. 16, 1954, ch. 736, 68A Stat. 479, provided that lease of an article would be considered the sale of article for excise tax purposes, prior to repeal by Puspan. L. 94–455, title XIX, § 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.

Amendments

1998—Subsec. (f)(2). Puspan. L. 105–206 substituted “such section” for “this section”.

1997—Subsec. (span)(1)(B)(ii) to (iv). Puspan. L. 105–34, § 1402(span), inserted “and” at end of cl. (ii), redesignated cl. (iv) as (iii), and struck out former cl. (iii) which read as follows: “the fair market value (including any tax imposed by section 4071) at retail of any tires (not including any metal rim or rim base), and”.

Subsec. (d). Puspan. L. 105–34, § 1434(span)(1), substituted “rules of subsections (c) and (d) of section 4216 (relating to partial payments) shall apply” for “rules of—

“(1) subsections (c) and (d) of section 4216 (relating to partial payments), and

“(2) section 4222 (relating to registration),

shall apply”.

Subsec. (e). Puspan. L. 105–34, § 1434(a), redesignated subsec. (f) as (e).

Subsec. (f). Puspan. L. 105–34, § 1434(a), added subsec. (f). Former subsec. (f) redesignated (e).

Subsec. (g). Puspan. L. 105–34, § 1434(span)(2), added subsec. (g).

1988—Subsec. (a)(1). Puspan. L. 100–647 substituted “production, manufacture” for “manufacture, production”.

1987—Subsec. (a)(1). Puspan. L. 100–17, § 505(a), inserted “or leasing in a long-term lease” after “resale”.

Subsec. (span)(3). Puspan. L. 100–17, § 505(span), added par. (3).

Subsec. (span)(4). Puspan. L. 100–17, § 506(a), added par. (4).

Subsec. (f). Puspan. L. 100–17, § 505(c), added subsec. (f).

1984—Subsec. (span)(1)(B)(iv). Puspan. L. 98–369, § 731, added cl. (iv).

Subsec. (c). Puspan. L. 98–369, § 735(span)(2), in amending subsec. (c) generally, designated existing provisions as par. (1), in par. (1) as so designated substituted “by reason of merely combining such article with any article listed in paragraph (2)” for “with any equipment or other item listed in section 4063(d)”, and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by section 1402(span) of Puspan. L. 105–34 effective Jan. 1, 1998, see section 1402(c) of Puspan. L. 105–34, set out as a note under section 4051 of this title.

Puspan. L. 105–34, title XIV, § 1434(c), Aug. 5, 1997, 111 Stat. 1052, provided that:

“The amendments made by this section [amending this section] shall take effect on January 1, 1998.”

Effective Date of 1988 Amendment

Puspan. L. 100–647, title VI, § 6111(span), Nov. 10, 1988, 102 Stat. 3713, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1988.”

Effective Date of 1987 Amendment

Puspan. L. 100–17, title V, § 505(d), Apr. 2, 1987, 101 Stat. 259, provided that:

“The amendments made by this section [amending this section] shall apply with respect to articles sold by the manufacturer, producer, or importer on or after the first day of the first calendar quarter which begins more than 90 days after the date of the enactment of this Act [Apr. 2, 1987].”

Puspan. L. 100–17, title V, § 506(span), Apr. 2, 1987, 101 Stat. 259, provided that:

“The amendment made by this section [amending this section] shall apply with respect to articles sold by the manufacturer, producer, or importer on or after the 1st day of the 1st calendar quarter which begins more than 90 days after the date of the enactment of this Act [Apr. 2, 1987].”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Puspan. L. 97–424, to which such amendment relates, see section 736 of Puspan. L. 98–369, set out as a note under section 4051 of this title.