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26 CFR 48 -
- SUBPART A — Introduction (§§ 48.0-1 - 48.0-3)
- SUBPART B — E [Reserved]
- SUBPART F — Special Fuels (§§ 48.4041-0 - 48.4041-21)
- SUBPART G — Fuel Used on Inland Waterways (§§ 48.4042-1 - 48.4042-3)
- SUBPART H — Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel (§§ 48.4052-1 - 48.4102-1)
- SUBPART I — Coal (§§ 48.4121-1 - 48.4121-1)
- SUBPART J — [Reserved]
- SUBPART K — Sporting Goods (§§ 48.4161(a) - 48.4161(b)-5)
- SUBPART L — [Reserved]
- SUBPART M — Special Provisions Applicable to Manufacturers Taxes (§§ 48.4216(a)-1 - 48.4219-1)
- SUBPART N — Exemptions, Registration, Etc. (§§ 48.4221-1 - 48.4225-1)
- SUBPART O — Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes (§§ 48.6412-1 - 48.6715-1)
Title 26 published on 2012-04-01
The following are only the Rules published in the Federal Register after the published date of Title 26.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 1623 - Bonds and other security
§ 422 - Incentive stock options
§ 4041 - Imposition of tax
§ 4051 - Imposition of tax on heavy trucks and trailers sold at retail
§ 4052 - Definitions and special rules
§ 4061 to 4063 - Repealed.
§ 4064 - Gas guzzler tax
§ 4071 - Imposition of tax
§ 4073 - Exemptions
§ 4081 - Imposition of tax
§ 4082 - Exemptions for diesel fuel and kerosene
§ 4083 - Definitions; special rule; administrative authority
§ 4101 - Registration and bond
§ 4222 - Registration
§ 4293 - Exemption for United States and possessions
§ 4483 - Exemptions
§ 6427 - Fuels not used for taxable purposes
92 Stat. 1257
Title 26 published on 2012-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 48 after this date.
GPO FDSys XML | Text type regulations.gov FR Doc. 2012-29628 RIN 1545-BJ44 TD 9604 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on December 7, 2012. Applicability date: These regulations are applicable to sales of taxable medical devices after December 31, 2012. 26 CFR Part 48 This document contains final regulations that provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The final regulations affect manufacturers, importers, and producers of taxable medical devices.