26 C.F.R. PART 40--EXCISE TAX PROCEDURAL REGULATIONS
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 40--EXCISE TAX PROCEDURAL REGULATIONS
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| Time for an eligible air carrier to file a return for the third calendar quarter of 2001.
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| Place for filing returns.
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| Period covered by returns.
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| Time and place for paying tax shown on return.
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| Voluntary payments of excise taxes by electronic funds transfer.
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| Use of Government depositaries.
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| Special rules for September.
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| Special rules for use of Government depositaries under chapter 33.
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