Subpart M—Special Provisions Applicable to Manufacturers Taxes
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 48.4216(a)-1 Charges to be included in sale price.
- § 48.4216(a)-2 Exclusions from sale price.
- § 48.4216(a)-3 Other items relating to tax on sale price.
- § 48.4216(b)-1 Constructive sale price; scope and application.
- § 48.4216(b)-2 Constructive sale price; basic rules.
- § 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales.
- § 48.4216(b)-4 Constructive sale price; affiliated corporations.
- § 48.4216(c)-1 Computation of tax on leases and installment sales.
- § 48.4216(d)-1 Sales of installment accounts.
- § 48.4216(e)-1 Exclusion of local advertising charges from sale price.
- § 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
- § 48.4216(e)-3 No exclusion or readjustment for other advertising charges or…
- § 48.4216(f)-1 Value of used components excluded from price of certain trucks.
- § 48.4217-1 Lease considered as sale.
- § 48.4217-2 Limitation on amount of tax applicable to certain leases.
- § 48.4218-1 Tax on use by manufacturer, producer, or importer.
- § 48.4218-2 Business or personal use of articles.
- § 48.4218-3 Events subsequent to taxable use of article.
- § 48.4218-4 Use in further manufacture.
- § 48.4218-5 Computation of tax.
- § 48.4219-1 Sales of taxable articles by a person other than the manufacturer,…
Get a plain-English answer with a citation back to this text.
Ask AI about this code