---
kind: "section"
citation: "27 C.F.R. § 479.191"
title: "27"
number: "479.191"
heading: "Applicability of other provisions of internal revenue laws."
url: "https://uscodex.org/cfr/27/479.191"
---

# §479.191. Applicability of other provisions of internal revenue laws.


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](/usc/26/5801.md), [5811](/usc/26/5811.md), and [5821](/usc/26/5821.md) (see [26 U.S.C. 5846](/usc/26/5846.md)).


## Notes

### 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]