Code of Federal Regulations · Section
§ 479.41 — Single Sale
27 C.F.R. § 479.41
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A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.
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