26 CFR 48.4073-2 - Exemption of tires with internal wire fastening.

Regulations last checked for updates: Feb 10, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Subpart H [§ 48.4052-1 - § 48.4102-1]

§ 48.4073-2 - Exemption of tires with internal wire fastening.

The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.

(Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482, 26 U.S.C. 4071(c); 70 Stat. 389, 26 U.S.C. 4073(c); 68A Stat. 917, 26 U.S.C. 7805)) [T.D. 7809, 47 FR 6007, Feb. 10, 1982]

authority: 26 U.S.C. 7805,unless

cite as: 26 CFR 48.4073-2