26 CFR 48.4073-2 - Exemption of tires with internal wire fastening.

§ 48.4073-2 Exemption of tires with internal wire fastening.

The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.

(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 05-May-2017 03:22

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

  • 2016-10-20; vol. 81 # 203 - Thursday, October 20, 2016
    1. 81 FR 72561 - Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle; Hearing
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of a public hearing on notice of proposed rulemaking.
      The public hearing is being held on Monday, November 21, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Monday, November 7, 2016.
      26 CFR Parts 41, 48, and 145
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