Considerations when adding a new, taxable body to a used chassis

July 3, 2025
Rose-Michele Nardi
Mullins Law Group PLLC
If we install a new, taxable body on a used chassis that was taxable when it was new, does the addition of that body “further manufacture” the chassis, so that IRC Section 4051 FET is triggered on the chassis? Does it matter if the new, taxable body is installed on the chassis within six months of purchasing the chassis?
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