27 C.F.R. § 479.191 Applicability of other provisions of internal revenue laws.
Title 27 - Alcohol, Tobacco Products and Firearms
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). [T.D. ATF–48, 44 FR 55843, Sept. 28, 1979]
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart O—Other Laws Applicable
§ 479.191 Applicability of other provisions of internal revenue laws.
