Implements § 4161Open in workspace
Reg. § 48.4161(a)-4 Use considered sale.
26 CFR § 48.4161(a)-4eCFR, current through 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.