Regulations last checked for updates: Sep 24, 2026

Title 26 - Internal Revenue last revised: Sep 08, 2026
§ 48.4062(a)-1 - Specific parts or accessories.

Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, automobile trucks, other automobiles, tractors, or other vehicles enumerated in section 4061(a), are considered parts of, or accessories for, such articles whether or not primarily designed or adapted for such use.

authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 48.4062