Code of Federal Regulations · Section
§ 26.46-26.47 — §§ 26.46-26.47 [reserved]
27 C.F.R. § 26.46-26.47
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Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203