Code of Federal Regulations · Section
§ 44.188 — General
27 C.F.R. § 44.188
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Tobacco products, and cigarette papers and tubes transferred or removed from a factory or an export warehouse, under this part, without payment of tax, shall be consigned as required by this subpart.
Authorizing Statute
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301
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Exemption from tax26 U.S.C. § 5704