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Title 26
PART 48 SUBPART N
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Volume 18
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Chapter I
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Subchapter D
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Part 48
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Subpart N
Subpart N - Exemptions, Registration, Etc.
Source:
T.D. 7536, 43 FR 13522, Mar. 31, 1978, unless otherwise noted.
26 U.S.C. 7805, unless otherwise noted.
Source:
26:18.0.1.1.6.11.17.1
SECTION 48.4221-1
48.4221-1 Tax-free sales; general rule.
26:18.0.1.1.6.11.17.2
SECTION 48.4221-2
48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture.
26:18.0.1.1.6.11.17.3
SECTION 48.4221-3
48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
26:18.0.1.1.6.11.17.4
SECTION 48.4221-4
48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
26:18.0.1.1.6.11.17.5
SECTION 48.4221-5
48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use.
26:18.0.1.1.6.11.17.6
SECTION 48.4221-6
48.4221-6 Tax-free sales of articles to nonprofit educational organizations.
26:18.0.1.1.6.11.17.7
SECTION 48.4221-7
48.4221-7 Tax-free sales of tires and tubes.
26:18.0.1.1.6.11.17.8
SECTION 48.4221-8
48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
26:18.0.1.1.6.11.17.9
SECTION 48.4222(a)-1
48.4222(a)-1 Registration.
26:18.0.1.1.6.11.17.10
SECTION 48.4222(b)-1
48.4222(b)-1 Exceptions to the requirement for registration.
26:18.0.1.1.6.11.17.11
SECTION 48.4222(c)-1
48.4222(c)-1 Revocation or suspension of registration.
26:18.0.1.1.6.11.17.12
SECTION 48.4222(d)-1
48.4222(d)-1 Registration in the case of certain other exemptions.
26:18.0.1.1.6.11.17.13
SECTION 48.4223-1
48.4223-1 Special rules relating to further manufacture.
26:18.0.1.1.6.11.17.14
SECTION 48.4225-1
48.4225-1 Exemption of articles manufactured or produced by Indians.