Reg. § 48.4161(a)-4 Use considered sale.

26 CFR § 48.4161(a)-4eCFR data as of 2026-07-14

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

Official eCFR text of § 48.4161(a)-4

Source: decipher.legal/cfr/26/48.4161(a)-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14