Rev. Rul. 56-318
Rev. Rul. 56-318; 1956-2 C.B. 793
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- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 56-318; 1956-2 C.B. 793
Obsoleted by Rev. Rul. 72-622
License plate frames that are primarily designed and adapted for use on the motor vehicle articles taxable under section 4061(a) of the Internal Revenue Code of 1954 are considered to be automobile accessories. Therefore, the sales of such frames by the manufacturer are subject to the manufacturers excise tax imposed by section 4061(b) of the Code.
DOCUMENT ATTRIBUTES
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
