26 CFR Part 40 - PART 40—EXCISE TAX PROCEDURAL REGULATIONS

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Authority:

Section 40.6011(a)–1 also issued under 26 U.S.C. 6011(a).

Section 40.6011(a)–2 also issued under 26 U.S.C. 6011(a).

Section 40.6060–1 also issued under 26 U.S.C. 6060(a).

Section 40.6071(a)–1 also issued under 26 U.S.C. 6071(a).

Section 40.6091–1 also issued under 26 U.S.C. 6091.

Section 40.6101–1 also issued under 26 U.S.C. 6101.

Section 40.6109–1 also issued under 26 U.S.C. 6109(a).

Section 40.6109–2 also issued under 26 U.S.C. 6109(a).

Section 40.6302(a)–1 also issued under 26 U.S.C. 6302 (a) and (h).

Section 40.6302(c)–1 also issued under 26 U.S.C. 6302(a) and (h).

Section 40.6302(c)–2 also issued under 26 U.S.C. 6302(a).

Section 40.6302(c)–3 also issued under 26 U.S.C. 6302(a).

Section 40.6695–1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.