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U.S.C.
Notes

§4064. Gas guzzler tax — Inbound Citations

26 U.S.C. § 4064

Cited by 9 provisions in release 119-102.

Citations to 26 U.S.C. § 4064 as a whole

  • 26 U.S.C. § 404(g)(1)
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    (1) For purposes of this section, any amount paid by an employer under section 4041(b), 4062, 4063, or 4064, or part 1 of subtitle E of title IV of the Employee Retirement Income Security Act of 1974 shall be treated as a contribution to which this section applies by such employer to or under a stock bonus, pension, profit-sharing, or annuity plan.
  • 26 U.S.C. § 1016(d)
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    (d) If—
    (1) the taxpayer acquires any automobile with respect to which a tax was imposed by section 4064, and
    (2) the use of such automobile by the taxpayer begins not more than 1 year after the date of the first sale for ultimate use of such automobile,
    the basis of such automobile shall be reduced by the amount of the tax imposed by section 4064 with respect to such automobile. In the case of importation, if the date of entry or withdrawal from warehouse for consumption is later than the date of the first sale for ultimate use, such later date shall be substituted for the date of such first sale in the preceding sentence.
  • 26 U.S.C. § 1016(d)(1)
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    (1) the taxpayer acquires any automobile with respect to which a tax was imposed by section 4064, and
  • 26 U.S.C. § 4217(e)(1)
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    (1) In the case of the lease of an automobile the sale of which by the manufacturer would be taxable under section 4064, the foregoing provisions of this section shall not apply, but, for purposes of this chapter—
    (A) the first lease of such automobile by the manufacturer shall be considered to be a sale, and
    (B) any lease of such automobile by the manufacturer after the first lease of such automobile shall not be considered to be a sale.
  • 26 U.S.C. § 4217(e)(2)(C)
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    (C) if the automobile is sold or otherwise disposed of after the total gas guzzler tax is payable, no tax shall be imposed under section 4064 on such sale or disposition.
  • 26 U.S.C. § 4217(e)(3)(B)
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    (B) The term “total gas guzzler tax” means the tax imposed by section 4064, computed at the rate in effect on the date of the first lease.
  • 26 U.S.C. § 4293
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    The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
  • 49 U.S.C. § 32908(b)(1)(E)
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    (E) the amount of the automobile fuel efficiency tax imposed on the sale of the automobile under section 4064 of the Internal Revenue Code of 1986 (26 U.S.C. 4064).

Citations to §4064(b)(1)(C)