Code of Federal Regulations · Section

§ 40.33 — Cross Reference

27 C.F.R. § 40.33

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For additional rules pertaining to liability for special tax, filing special tax returns, issuance and examination of special (occupational) tax stamps, and notification of changes to special tax stamps, see subpart D of part 46 of this chapter.

27 C.F.R. § 40.32 27 C.F.R. § 40.34-40.36

Authorizing Statute

Definitions
31 U.S.C. § 9301
Limitation on use of cash method of accounting
26 U.S.C. § 448