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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 48 - MANUFACTURERS AND RETAILERS EXCISE TAXESSubpart H - MOTOR VEHICLES, TIRES, TUBES, TREAD RUBBER, AND TAXABLE FUEL
TIRES, TUBES, AND TREAD RUBBER
Section 48.4073-2 - Exemption of tires with internal wire fastening

26 C.F.R. § 48.4073-2

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Current through October 31, 2024
Section 48.4073-2 - Exemption of tires with internal wire fastening

The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.

26 C.F.R. §48.4073-2

T.D. 7809, 47 FR 6007, Feb. 10, 1982

Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b) ; 68A Stat. 482, 26 U.S.C. 4071(c) ; 70 Stat. 389, 26 U.S.C. 4073(c) ; 68A Stat. 917, 26 U.S.C. 7805 )