Implements § 4161Open in workspace
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.