[Code of Federal Regulations]

[Title 26, Volume 16]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR48.4073-2]



[Page 106]

 

                       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.  48.4073-2  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]