§479.191. Applicability of other provisions of internal revenue laws.
27 C.F.R. § 479.191
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).
Notes, amendments, and revision history
Amendments
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]
Authority
Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.
Source
Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
Amendments
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]