SECTION 11. EXCISE TAX ISSUES
Internal Revenue Bulletin 2004-4 · 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 purchaser 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. |
2004-4 I.R.B. 347 January 26, 2004
| Statute or Regulation | Act Postponed | |
|---|---|---|
| 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. |
| 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 connection 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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