
Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) CFR 26, Parts 40-49, includes rules, regulations, procedures, and administrative procedures associated with (Title 26, Internal Revenue.
Part 40 Excise Tax Procedural Regulations 40.0-1 – 40.7701-1
Part 41 Excise Tax on Use of Certain Highway Motor Vehicles 41.0-1 – 41.7701-1
Part 43 Excise Tax on Transportation by Water 43.0-1 – 43.4472-1
Part 44 Taxes on Wagering; Effective January 1, 1955 44.0-1 – 44.7701-1
Part 46 Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form 46.0-1 – 46.4701-1
Part 47 Designated Drugs Excise Tax Regulations 47.5000D-0 – 47.5000D-4
Part 48 Manufacturers and Retailers Excise Taxes 48.0-1 – 48.6715-1
Part 49 Facilities and Services Excise Taxes 49.0-1 – 49.5000B-1
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.





