Rev. Rul. 57-43
Rev. Rul. 57-43; 1957-1 C.B. 358
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 57-43; 1957-1 C.B. 358
Obsoleted by Rev. Rul. 69-227
A dining room serving table, decorated with a silver border on the top and a silver ornamentation one inch by one-half inch on each leg, was sold at retail. Held , tables of this type are not considered to be articles made of, ornamented, mounted, or fitted with precious metals or imitations thereof within the meaning of section 4001 of the Internal Revenue Code of 1954. Accordingly, sales of such tables are not subject to the retailers excise tax.
DOCUMENT ATTRIBUTES
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
