Code of Federal Regulations · Section
§ 31.54 — Hospitals
27 C.F.R. § 31.54
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Hospitals and similar institutions furnishing liquors to patients are not required to register or keep records under this part, provided that no specific or additional charge is made for the liquors so furnished.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001