27 CFR Subpart J - Subpart J—Special Provisions Applicable to Manufacturers Taxes
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- § 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.
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Use by Manufacturer or Importer Considered Sale (§§ 53.111 - 53.115)
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Application of Tax in Case of Sales by Other Than Manufacturer or Importer (§ 53.121)