27 C.F.R. § 479.191

Current through September 30, 2024

Section 479.191 - Applicability of other provisions of internal revenue laws

All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801 , 5811 , and 5821 (see 26 U.S.C. 5846 ).

27 C.F.R. § 479.191

T.D. ATF-48, 44 FR 55843, 9/28/1979