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26 CFR 48.4217-1 - Lease considered as sale.

There are 3 Updates appearing in the Federal Register for 26 CFR 48. Select the tab below to view, or View eCFR (GPOAccess)
§ 48.4217-1
Lease considered as sale.
For purposes of Chapter 32 of the Code, the lease of an article by a manufacturer, producer, or importer shall be considered a sale of the article. The term “lease” means a contract or agreement, written or verbal, which gives the lessee an exclusive, continuous right to the possession or use of a particular article for a period of time. The term includes any renewal or extension of a lease or any subsequent lease of the article. However, in the case of the lease of an automobile the sale of which by the manufacturer would be taxable under section 4064, the term includes only the first lease (excluding any renewal or extension of the lease) of such automobile by the manufacturer.
[T.D. 7536, 43 FR 13521, Mar. 31, 1978, as amended by T.D. 8036, 50 FR 29963, July 23, 1985]

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