Reg. § 48.4161(a)-5 Tax-free sales.

26 CFR § 48.4161(a)-5eCFR, current through 2026-07-14

For provisions relating to the tax-free sales of articles referred to in section see:

(a) Section , relating to certain tax-free sales;

(b) Section , relating to registration;

(c) Section , pertaining to special rules relating to further manufacture; and

(d) Section , relating to exemption of articles manufactured or produced by Indians;

and the regulations thereunder.