[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4062(a)-1]

[Page 102]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4062(a)-1  Specific parts or accessories.

    Spark plugs, storage batteries, leaf springs, coils, timers, and 
tire chains, which are suitable for use on or in connection with, or as 
component parts of, automobile trucks, other automobiles, tractors, or 
other vehicles enumerated in section 4061(a), are considered parts of, 
or accessories for, such articles whether or not primarily designed or 
adapted for such use.