Code of Federal Regulations · Section

§ 40.373 — Cross Reference

27 C.F.R. § 40.373

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

27 C.F.R. § 40.372 27 C.F.R. § 40.382

Authorizing Statute

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