Title 27

PART 53 SUBPART J

Subpart J - Special Provisions Applicable to Manufacturers Taxes

26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.
T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.

27:2.0.1.2.6.7.169	SUBJGRP 169	Use by Manufacturer or Importer Considered Sale
27:2.0.1.2.6.7.169.1	SECTION 53.91	53.91 Charges to be included in sale price.
27:2.0.1.2.6.7.169.2	SECTION 53.92	53.92 Exclusions from sale price.
27:2.0.1.2.6.7.169.3	SECTION 53.93	53.93 Other items relating to tax on sale price.
27:2.0.1.2.6.7.169.4	SECTION 53.94	53.94 Constructive sale price; scope and application.
27:2.0.1.2.6.7.169.5	SECTION 53.95	53.95 Constructive sale price; basic rules.
27:2.0.1.2.6.7.169.6	SECTION 53.96	53.96 Constructive sale price; special rule for arm's-length sales.
27:2.0.1.2.6.7.169.7	SECTION 53.97	53.97 Constructive sale price; affiliated corporations.
27:2.0.1.2.6.7.169.8	SECTION 53.98	53.98 Computation of tax on leases and installment sales.
27:2.0.1.2.6.7.169.9	SECTION 53.99	53.99 Sales of installment accounts.
27:2.0.1.2.6.7.169.10	SECTION 53.100	53.100 Exclusion of local advertising charges from sale price.
27:2.0.1.2.6.7.169.11	SECTION 53.101	53.101 Limitation on aggregate of exclusions and price readjustments.
27:2.0.1.2.6.7.169.12	SECTION 53.102	53.102 No exclusion or readjustment for other advertising charges or reimbursements.
27:2.0.1.2.6.7.169.13	SECTION 53.103	53.103 Lease considered as sale.
27:2.0.1.2.6.7.169.14	SECTION 53.104	53.104 Limitation on amount of tax applicable to certain leases.
27:2.0.1.2.6.7.169.15	SECTION 53.111	53.111 Tax on use by manufacturer, producer, or importer.
27:2.0.1.2.6.7.169.16	SECTION 53.112	53.112 Business or personal use of articles.
27:2.0.1.2.6.7.169.17	SECTION 53.113	53.113 Events subsequent to taxable use of article.
27:2.0.1.2.6.7.169.18	SECTION 53.114	53.114 Use in further manufacture.
27:2.0.1.2.6.7.169.19	SECTION 53.115	53.115 Computation of tax.
27:2.0.1.2.6.7.170	SUBJGRP 170	Application of Tax in Case of Sales by Other Than Manufacturer or Importer
27:2.0.1.2.6.7.170.20	SECTION 53.121	53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer.