- 26 CFR Ch. I (4–1–06 Edition) § 48.4061(b)–2
automobile clutches; bottle warmers and heating pads designed to operate from an automobile cigarette lighter; automobile radio antennae; automobile license plate registration cards when designed for attachment to an automobile; safes primarily designed.
- 26 CFR Ch. I (4–1–06 Edition) § 48.4218–1
under Chapter 32 of the Code (other than an article referred to in paragraph (a), (d), or (e) of this section) uses the article for any purpose other than that indicated in subparagraph (3) respect to the use of such article in the same manner as if the.
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