26 C.F.R. § 48.4161(a)-4 Use considered sale.
Title 26 - Internal Revenue
For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer being considered a sale, and the regulations thereunder.
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart K—Sporting Goods
§ 48.4161(a)-4 Use considered sale.
