Tax Notes logo

Rev. Rul. 60-107


Rev. Rul. 60-107; 1960-1 C.B. 508

DATED
DOCUMENT ATTRIBUTES
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Rul. 60-107; 1960-1 C.B. 508

Obsoleted by Rev. Rul. 72-622

Rev. Rul. 60-107

A manufacturer sells and ships pianos for the use of personnel stationed aboard `Texas Towers,' off-shore defense installations located in the Atlantic Ocean approximately 150 miles from the northeastern coast line of the United States. `Texas Towers' are under the control and operation of the United States Air Force. Held , the sales of the pianos are not exempt from the manufacturers excise tax under the provisions of section 4221(a)(2) of the Internal Revenue Code of 1954 relating to sales for export, since the articles are not sold for shipment to a foreign country or to a possession of the United States.

DOCUMENT ATTRIBUTES
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Copy RID