§4219 — Application of tax in case of sales by other than manufacturer or importer
5 cases·5 cited
Statute Text — 26 U.S.C. §4219
In case any person acquires from the manufacturer, producer, or importer of an article, by operation of law or as a result of any transaction not taxable under this chapter, the right to sell such article, the sale of such article by such person shall be taxable under this chapter as if made by the manufacturer, producer, or importer, and such person shall be liable for the tax.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer
- Treas. Reg. §Treas. Reg. §48.4219-1(a) General rule.
- Treas. Reg. §Treas. Reg. §48.4219-1(b) Transfer of title to damaged articles.
- Treas. Reg. §Treas. Reg. §48.4219-1(i) §48.4219-1(i)
5 Citing Cases
Chicago Truck Drivers v. El Paso CGP Co.
Board of Trustees of the IBT Local 863 Pension Fund v. C & S Wholesale Grocers, Inc.
Chicago Truck Pensio v. El Paso CGP Company
Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Board of Trustees of Trucking Employees of North Jersey, Welfare Fund, Inc.-Pension Fund, Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Robert C. Holmes