# Treas. Reg. § 48.4161(a)-4: Use considered sale.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4161(a)-4>. Interprets 26 U.S.C. § 4161.

For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer being considered a sale, and the regulations thereunder.