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

26 CFR 48.4073-2

  1. CFR
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  3. Title 26
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  5. Chapter I
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  7. Part 48
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  9. Subpart H
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  11. Subject Group Tires, Tubes, and Tread Rubber
  12. ›
  13. 26 CFR 48.4073-2
Citation26 CFR 48.4073-2
CorpusDaily eCFR
Displayed edition2026-06-26
Last updated2026-06-26

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

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]