[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]]