Page:United States Statutes at Large Volume 68A.djvu/536

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496

INTERNAL REVENUE CODE OF 1954 ' l i

SEC. 4225. EXEMPTION FOR EXPORTS.

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Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter upon the sale of any article for export or for shipment to a possession of the United States, and in due course so exported or shipped. SEC. 4226. CROSS REFERENCES. (1) For exemption from tax in case of certain sales to the United States, see section 4293. (2) For credit for taxes on tires and inner tubes, and automobile radio and television receiving sets, see section 6416(c). (3) For administrative provisions of general application to the taxes imposed under this chapter, see subtitle F.

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§4225