[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.112]

[Page 890]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION--Table of Contents
 
     Subpart J--Special Provisions Applicable to Manufacturers Taxes
 
Sec. 53.112  Business or personal use of articles.

    (a) Business use. Section 4218 of the Code applies to the use by a 
person, in the operation of any business in which he is engaged, of a 
taxable article which has been manufactured, produced, or imported by 
him or his agent.
    (b) Personal use. The tax on use of a taxable article does not 
attach in cases where an individual incidentially manufacturers, 
produces, or imports a taxable article for his personal use or causes a 
taxable article to be manufactured, produced, or imported for his 
personal use.