[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: 26CFR48.4161(b)-3]

[Page 152]
 
                       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 K--Sporting Goods
 
Sec. 48.4161(b)-3  Use considered sale.

    For provisions relating to the tax on use of taxable articles by the 
manufacturer, producer, or importer thereof, see section 4218 relating 
to use by a manufacturer considered a sale, and the regulations 
thereunder.

[[Page 153]]