27 CFR 53, Subpart J - Special Provisions Applicable to Manufacturers Taxes
- § 53.91 — Charges to be included in sale price.
- § 53.92 — Exclusions from sale price.
- § 53.93 — Other items relating to tax on sale price.
- § 53.94 — Constructive sale price; scope and application.
- § 53.95 — Constructive sale price; basic rules.
- § 53.96 — Constructive sale price; special rule for arm's-length sales.
- § 53.97 — Constructive sale price; affiliated corporations.
- § 53.98 — Computation of tax on leases and installment sales.
- § 53.99 — Sales of installment accounts.
- § 53.100 — Exclusion of local advertising charges from sale price.
- § 53.101 — Limitation on aggregate of exclusions and price readjustments.
- § 53.102 — No exclusion or readjustment for other advertising charges or reimbursements.
- § 53.103 — Lease considered as sale.
- § 53.104 — Limitation on amount of tax applicable to certain leases.
- — Use by Manufacturer or Importer Considered Sale
- § 53.111 — Tax on use by manufacturer, producer, or importer.
- § 53.112 — Business or personal use of articles.
- § 53.113 — Events subsequent to taxable use of article.
- § 53.114 — Use in further manufacture.
- § 53.115 — Computation of tax.
- — Application of Tax in Case of Sales by Other Than Manufacturer or Importer
- § 53.121 — Sales of taxable articles by a person other than the manufacturer, producer, or importer.
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
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.
