Rev. Rul. 69-258
Rev. Rul. 69-258; 1969-1 C.B. 279
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 48.4061(a)-1: Imposition of tax.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 69-258; 1969-1 C.B. 279
A resident of Mexico, while visiting Europe, purchased a foreign-made automobile which he shipped to New York. The automobile was then driven by him directly to Mexico. Held, the manufacturers excise tax imposed by section 4061(a) of the Internal Revenue Code of 1954 is not incurred in this situation because there was no sale of the vehicle in the United States, and the use of the vehicle was not a "use" as contemplated by section 4218.
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 48.4061(a)-1: Imposition of tax.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available