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SECTION 11. EXCISE TAX ISSUES
Internal Revenue Bulletin 2001-47 · 2026-10-03 edition · updated 2026-10-04 · United States
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 1. |
Treas. Reg. § 48.4101- 1(h)(v) |
A registrant must notify the IRS of any change in the information a registrant has submitted within 10 days. |
| 2. |
Sec. 4221(b) and Treas. Reg. § 48.4221- 2(c) |
A manufacturer is allowed to make a tax-free sale of articles for resale to a second pur- chaser for use in further manufacture. This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof. |
| 3. | Sec. 4221(b) and Treas. Reg. § 48.4221- 3(c) |
A manufacturer is allowed to make a tax-free sale of articles for export. This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof. |
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