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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 52—ENVIRONMENTAL TAXES

26 CFR Part 52 - PART 52—ENVIRONMENTAL TAXES

  • CFR
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  1. § 52.0-1 Introduction.
  2. § 52.4681-1 Taxes imposed with respect to ozone-depleting chemicals.
  3. § 52.4682-1 Ozone-depleting chemicals.
  4. § 52.4682-2 Qualifying sales.
  5. § 52.4682-3 Imported taxable products.
  6. § 52.4682-4 Floor stocks tax.
  7. § 52.4682-5 Exports.
Authority:
26 U.S.C. 7805.

Section 52.4682–3 also issued under 26 U.S.C. 4682(c)(2);

Section 52.4682–5 also issued under 26 U.S.C. 4662(e)(4).

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