27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.
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Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax on beer or for failure to file a tax return.
Title 27 published on 2013-04-01
no entries appear in the Federal Register after this date.