26 CFR Subpart M - Subpart M—Special Provisions Applicable to Manufacturers Taxes
- § 48.4216(a)-1 Charges to be included in sale price.
- § 48.4216(a)-2 Exclusions from sale price.
- § 48.4216(a)-3 Other items relating to tax on sale price.
- § 48.4216(b)-1 Constructive sale price; scope and application.
- § 48.4216(b)-2 Constructive sale price; basic rules.
- § 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales.
- § 48.4216(b)-4 Constructive sale price; affiliated corporations.
- § 48.4216(c)-1 Computation of tax on leases and installment sales.
- § 48.4216(d)-1 Sales of installment accounts.
- § 48.4216(e)-1 Exclusion of local advertising charges from sale price.
- § 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
- § 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
- § 48.4216(f)-1 Value of used components excluded from price of certain trucks.
- § 48.4217-1 Lease considered as sale.
- § 48.4217-2 Limitation on amount of tax applicable to certain leases.
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Use by Manufacturer or Importer Considered Sale (§§ 48.4218-1 - 48.4218-5)
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Application of Tax in Case of Sales by Other Than Manufacturer or Importer (§ 48.4219-1)