[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.