Prop. Treas. Reg. § 145.4052-1 Special rules and definitions.

Proposed 2016-03-31 · REG-103380-05 · 81 FR 18544 · Interprets § 4052 · Would amend § 145.4052-1

Par. 29. Section 145.4052-1 is amended by: 1. Revising paragraph (a). 2. Adding two sentences after the first sentence in paragraph (d)(1). 3. Removing the last sentence in paragraph (d)(8)(iii). 4. Revising paragraph (g). The revisions read as follows:

(a) First retail sale. For the definition of first retail sale, see § 48.4052-1 of this chapter.

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(d) * * * (1) * * *. Total consideration paid for a chassis or body includes charges for equipment installed on the chassis or body. See § 48.4051-1(d)(4). * * *

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(g) Effective/applicability date. This section applies on and after the date of publication of these regulations in the Federal Register as final regulations.