Code of Federal Regulations · Section

§ 44.33 — Cross Reference

27 C.F.R. § 44.33

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For additional rules pertaining to liability for special (occupational) 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. § 44.32 27 C.F.R. § 44.34-44.36

Authorizing Statute

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