26 C.F.R. § 49.4264(d)-1 Cross reference.
Title 26 - Internal Revenue
For the rules applicable under section 4264(d) see §49.4261–4 relating to payments made within the United States.
Title 26: Internal Revenue
PART 49—FACILITIES AND SERVICES EXCISE TAXES
Subpart D—Transportation of Persons
§ 49.4264(d)-1 Cross reference.
