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26 CFR 48.4071-4 - Original equipment tires on imported articles.

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§ 48.4071-4
Original equipment tires on imported articles.
The tax imposed by section 4071(a) applies with respect to tires and inner tubes (other than bicycle tires and inner tubes) that are original equipment for an imported article upon which no tax is imposed under section 4061 if the article is sold on or after December 11, 1971. In such a case, the importer of the article is treated as the manufacturer and vendor of the tires and inner tubes with which the article is equipped. However, the tax imposed by section 4071(a) is not imposed with respect to tires and inner tubes if the imported article is an automobile bus chassis or an automobile bus body. Solely for purposes of this section, the provisions of section 4218 (relating to use by a manufacturer or importer considered a sale) do not apply in cases where an individual imports an article having original equipment tires and tubes and on which article no tax is imposed under section 4061 if the article is imported solely for the individual's personal use and is so used.
(Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b) ; 68A Stat. 482, 26 U.S.C. 4071(c) ; 70 Stat. 389, 26 U.S.C. 4073(c) ; 68A Stat. 917, 26 U.S.C. 7805 ))
[T.D. 7809, 47 FR 6006, Feb. 10, 1982]

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-03-13; vol. 78 # 49 - Wednesday, March 13, 2013
    1. 78 FR 15877 - Taxable Medical Devices; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting Amendment.
      This correction is effective on March 13, 2013 and is applicable after December 31, 2012.
      26 CFR Part 48

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 19 - CUSTOMS DUTIES

§ 1623 - Bonds and other security

USC: Title 26a

§ 422

§ 4041

§ 4051

§ 4052

§ 4061

§ 4064

§ 4071

§ 4073

§ 4081

§ 4082

§ 4083

§ 4101

§ 4222

§ 4293

§ 4483

§ 6427

Statutes at Large

92 Stat. 1257

Public Laws

95-458

Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 48 after this date.

  • 2013-03-13; vol. 78 # 49 - Wednesday, March 13, 2013
    1. 78 FR 15877 - Taxable Medical Devices; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting Amendment.
      This correction is effective on March 13, 2013 and is applicable after December 31, 2012.
      26 CFR Part 48