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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart I—Coal
26 CFR Part 48 - Subpart I - Coal
CFR
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§ 48.4121-1 Imposition and rate of tax on coal.
