Code of Federal Regulations · Section
§ 479.191 — Applicability Of Other Provisions Of Internal Revenue Laws
27 C.F.R. § 479.191
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All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846).
Authorizing Statute
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Imposition of tax26 U.S.C. § 5801
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Other laws applicable26 U.S.C. § 5846
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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