27 CFR 53.112 - Business or personal use of articles.
(a) Business use. Section 4218 of the Code applies to the use by a person, in the operation of any business in which he is engaged, of a taxable article which has been manufactured, produced, or imported by him or his agent.
Title 27 published on 2014-04-01.
No entries appear in the Federal Register after this date, for 27 CFR Part 53.