Code of Federal Regulations · Section
§ 479.32 — Special (occupational) Tax Rates
27 C.F.R. § 479.32
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Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:
Authorizing Statute
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Making26 U.S.C. § 5822
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Transfers26 U.S.C. § 5812
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Authority of Department of the Treasury26 U.S.C. § 7801
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Rules and regulations26 U.S.C. § 7805