26 CFR, T 26 Pts 40-49 Cover Only, includes rules, regulations, procedures and administrative procedures associated with Internal Revenue Service, Department of the Treasury.
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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 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. Law libraries and some academic libraries should have a copy of this publication for their patrons.
