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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26—Internal Revenue
  4. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  6. PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

  • CFR
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  1. Subpart A—Introduction (§ 41.0-1)
  2. Subpart B—Tax on Use of Certain Highway Motor Vehicles (§§ 41.4481-1 - 41.4483-6)
  3. Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles (§§ 41.6001-1 - 41.7701-1)
Authority:
26 U.S.C. 7805.

Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b).

Section 41.4483-1 also issued under 26 U.S.C. 4483(a).

Section 41.4483-2 also issued under 26 U.S.C. 4483(c).

Section 41.4483-3 also issued under 26 U.S.C. 4483(d).

Section 41.6001-1 also issued under 26 U.S.C. 6001.

Section 41.6001-2 also issued under 26 U.S.C. 6001.

Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260).

Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a).

Section 41.6060-1 also issued under 26 U.S.C. 6060(a).

Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a).

Section 41.6091-1 also issued under 26 U.S.C. 6091(a).

Section 41.6101-1 also issued under 26 U.S.C. 6101.

Section 41.6109-1 also issued under 26 U.S.C. 6109(a).

Section 41.6109-2 also issued under 26 U.S.C. 6109(a).

Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a).

Section 41.6695-1 also issued under 26 U.S.C. 6695(b)

Source:
T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

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