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Code · CFR · Title 26 — Internal Revenue · Part 48 · § 48.4073-2

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

76 words·~1 min read·/us/cfr/t26/s§ 48.4073-2·

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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]
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  • 80 Stat. 331
  • 70 Stat. 389
  • T.D. 7809
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cites case law
§ 48.4073-2
Exemption of tires with internal wire fastening.
U.S.C.§ 4071
U.S.C.§ 4073
U.S.C.§ 7805
Stat.80 Stat. 331
Stat.70 Stat. 389
Treas. Dec.T.D. 7809
Cites 6Cited by 0 across 0 sources
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