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26 CFR 48.4073-1 - Exemption of tires of certain sizes.

There are 3 Updates appearing in the Federal Register for 26 CFR 48. Select the tab below to view, or View eCFR (GPOAccess)
§ 48.4073-1
Exemption of tires of certain sizes.
The tax does not apply to sales of tires of all-rubber construction (whether hollow center or solid) if they have no fabric or metal reinforcement and do not exceed either of these measurements: (a) 20 inches in diameter measured to the outside circumferences, and (b) 1 3/4 inches in cross-section. The exemption provided by section 4073(a) is to be determined solely on the measurements of the tire and not on the purpose for which it is designed or 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 6007, 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