U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 32—Manufacturers Excise TaxesTitle 26SubchapterSubchapter F—Special Provisions Applicable to Manufacturers TaxContents§ 4216. Definition of price§ 4217. Leases§ 4218. Use by manufacturer or importer considered sale§ 4219. Application of tax in case of sales by other than manufacturer or importer[§§4220 to 4225. Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282]