# Treas. Reg. § 301.7510-1: Exemption from tax of domestic goods purchased for the United States.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7510-1>. Interprets 26 U.S.C. § 7510.

For any regulations under section 7510, see the applicable regulations with respect to the various taxes.