Implements § 4063Open in workspace
Reg. § 48.4063-3 Other tax-free sales.
26 CFR § 48.4063-3eCFR, current through 2026-07-14
For provisions relating to tax-free sales of articles referred to in section 4061, see:
(a) Section , relating to certain tax-free sales;
(b) Section , relating to registration; and
(c) Section , relating to special rules pertaining to further manufacture;
and the regulations thereunder contained in Subpart N of this part.
[T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]