Code of Federal Regulations · Section
§ 40.24 — Classification Of Cigarettes
27 C.F.R. § 40.24
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For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.
Authorizing Statute
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Rate of tax26 U.S.C. § 5701
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448