27 CFR 479.191

§ 479.191 Applicability of other provisions of internal revenue laws.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

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Citation: 27 CFR 479.191, § 479.191 Applicability of other provisions of internal revenue laws, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119187
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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.