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Special Provisions Applicable to Manufacturers Tax
Law
USC 26
Internal Revenue Code
Miscellaneous Excise Taxes
MANUFACTURERS EXCISE TAXES
Special Provisions Applicable to Manufacturers Tax
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Section
4216
Definition of price
Section
4217
Leases
Section
4218
Use by manufacturer or importer considered sale
Section
4219
Application of tax in case of sales by other than manufacturer or importer