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SECTION 11. EXCISE TAX ISSUES—CONTINUED
Internal Revenue Bulletin 2001-47 · 2026-10-03 edition · updated 2026-10-04 · United States
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 4. |
Sec. 4221(e)(2)(A) and Treas. Reg. § 48.4221- 7(c) |
A manufacturer is allowed to make a tax-free sale of tires for use by the purchaser in con- nection with the sale of another article manufactured or produced by the purchaser. 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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