26 CFR 301.7641-1
§ 301.7641-1 Supervision of operations of certain manufacturers.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.7641-1, § 301.7641-1 Supervision of operations of certain manufacturers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114689
- Permanent ID
ys:prov:114689@1- SHA-256
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Full text
For regulations under section 7641, except the provisions thereof relating to the manufacture of opium suitable for smoking purposes, see subparts E, F, G, and H or part 45 of this chapter (Miscellaneous Stamp Tax Regulations). For regulations relating to the manufacture of opium suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.