[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(a)-5]

[Page 151]
 
                       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(a)-5  Tax-free sales.

    For provisions relating to the tax-free sales of articles referred 
to in section 4161(a) see:
    (a) Section 4221, relating to certain tax-free sales;
    (b) Section 4222, relating to registration;
    (c) Section 4223, pertaining to special rules relating to further 
manufacture; and
    (d) Section 4225, relating to exemption of articles manufactured or 
produced by Indians;

and the regulations thereunder.