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Rev. Rul. 74-472

Rev. Rul. 74-472; 1974-2 C.B. 362

DATED
DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 145.4-1: Exemption certificates for use in obtaining supplies

    for vessels and aircraft tax-free.

    (Also 148.1-4.)

    (Also Sections 4041, 4055, 4056, 4057, 4061, 4063, 4073, 4083, 4093;

    48.4041-8, 48.4041-9, 48.4073-3, 48.4083-1, 48.4093-1, 142.1-1,

    145.4-1, 154.1-1.)

  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Rul. 74-472; 1974-2 C.B. 362
Rev. Rul. 74-472

Advice has been requested whether for purposes of the various manufacturers and retailers excise taxes a form of exemption certificate that is processed by data processing equipment is acceptable.

Held, the Service considers acceptable any form of exemption certificate that includes thereon all the information required on such certificates by the pertinent sections of the Manufacturers and Retailers Excise Tax Regulations.

DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 145.4-1: Exemption certificates for use in obtaining supplies

    for vessels and aircraft tax-free.

    (Also 148.1-4.)

    (Also Sections 4041, 4055, 4056, 4057, 4061, 4063, 4073, 4083, 4093;

    48.4041-8, 48.4041-9, 48.4073-3, 48.4083-1, 48.4093-1, 142.1-1,

    145.4-1, 154.1-1.)

  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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