Code of Federal Regulations · Section
§ 479.83 — Transfer Tax In Addition To Import Duty
27 C.F.R. § 479.83
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The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.
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