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Use by Manufacturer or Importer Considered Sale
Law
CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Firearms
Manufacturers Excise Taxes - Firearms and Ammunition
Special Provisions Applicable to Manufacturers Taxes
Use by Manufacturer or Importer Considered Sale
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Section
53.111
Tax on use by manufacturer, producer, or importer.
Section
53.112
Business or personal use of articles.
Section
53.113
Events subsequent to taxable use of article.
Section
53.114
Use in further manufacture.
Section
53.115
Computation of tax.