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- 26 CFR 48.6420-3 · -3 Exempt sales; other payments or refunds available.
- 26 CFR 48.6420-4 · -4 Meaning of terms.
- 26 CFR 48.6420-5 · -5 Applicable laws.
- 26 CFR 48.6420-6 · -6 Records to be kept in substantiation of credits or payments.
- 26 CFR 48.6420(a)-2 · (a)-2 Gasoline includible in claim.
- 26 CFR 48.6421-0 · -0 Off-highway business use.
- 26 CFR 48.6421-1 · -1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- 26 CFR 48.6421-2 · -2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- 26 CFR 48.6421-3 · -3 Time for filing claim for credit or payment.
- 26 CFR 48.6421-4 · -4 Meaning of terms.
- 26 CFR 48.6421-5 · -5 Exempt sales; other payments or refunds available.
- 26 CFR 48.6421-6 · -6 Applicable laws.
- 26 CFR 48.6421-7 · -7 Records to be kept in substantiation of credits or payments.
- 26 CFR 48.6427-0 · -0 Off-highway business use.
- 26 CFR 48.6427-1 · -1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- 26 CFR 48.6427-2 · -2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- 26 CFR 48.6427-3 · -3 Time for filing claim for credit or payment.
- 26 CFR 48.6427-4 · -4 Applicable laws.
- 26 CFR 48.6427-5 · -5 Records to be kept in substantiation of credits or payments.
- 26 CFR 48.6427-6 · -6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
- 26 CFR 48.6427-8 · -8 Diesel fuel and kerosene; claims by ultimate purchasers.
- 26 CFR 48.6427-9 · -9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
- 26 CFR 48.6427-10 · -10 Kerosene; claims by registered ultimate vendors (blocked pumps).
- 26 CFR 48.6427-11 · -11 Kerosene; claims by registered ultimate vendors (blending).
- 26 CFR 48.6435-1T · -1T Dyed fuel refund.
- 26 CFR 48.6715-1 · -1 Penalty for misuse of dyed fuel.
- 26 CFR 49.0-1 · -1 Introduction.
- 26 CFR 49.0-2 · -2 General definitions and use of terms.
- 26 CFR 49.4251-1 · -1 Imposition of tax.
- 26 CFR 49.4251-2 · -2 Rate and application of tax.
- 26 CFR 49.4251-3 · -3 [Reserved]
- 26 CFR 49.4251-4 · -4 Prepaid telephone cards.
- 26 CFR 49.4252-1 · -1 [Reserved]
- 26 CFR 49.4252-2 · -2 Toll telephone service.
- 26 CFR 49.4252-3 · -3 [Reserved]
- 26 CFR 49.4252-4 · -4 Provisions common to telephone and telegraph services.
- 26 CFR 49.4252-5 · -5 Teletypewriter exchange service.
- 26 CFR 49.4253-1 · -1 Exemption for certain coin-operated service.
- 26 CFR 49.4253-2 · -2 Exemption for news services.
- 26 CFR 49.4253-3 · -3 Exemption for certain organizations.
- 26 CFR 49.4253-4 · -4 Exemption for servicemen in combat zone.
- 26 CFR 49.4253-5 · -5 Exemption for items otherwise taxed.
- 26 CFR 49.4253-6 · -6 Exemption for common carriers and communications companies.
- 26 CFR 49.4253-7 · -7 Exemption for installation charges.
- 26 CFR 49.4253-8 - 49.4253-9 · §§ 49.4253-8-49.4253-9 [Reserved]
- 26 CFR 49.4253-10 · -10 Exemption for certain private communications services.
- 26 CFR 49.4253-11 · -11 Use and retention of exemption certificates.
- 26 CFR 49.4253-12 · -12 Cross reference.
- 26 CFR 49.4254-1 · -1 Computation of tax.
- 26 CFR 49.4254-2 · -2 Payment for toll telephone service or telegraph service in coin-operated telephones.
- 26 CFR 49.4261-1 · -1 Imposition of tax; in general.
- 26 CFR 49.4261-2 · -2 Application of tax.
- 26 CFR 49.4261-3 · -3 Payments made within the United States.
- 26 CFR 49.4261-4 · -4 Payments made within the United States; evidence of nontaxability.
- 26 CFR 49.4261-5 · -5 Payments made outside the United States.
- 26 CFR 49.4261-6 · -6 Payments made outside the United States; evidence of nontaxability.
- 26 CFR 49.4261-7 · -7 Examples of payments subject to tax.
- 26 CFR 49.4261-8 · -8 Examples of payments not subject to tax.
- 26 CFR 49.4261-9 · -9 Mileage awards.
- 26 CFR 49.4261-10 · -10 Aircraft management services.
- 26 CFR 49.4262-1 · -1 Taxable transportation.
- 26 CFR 49.4262-2 · -2 Exclusion of certain travel.
- 26 CFR 49.4262-3 · -3 Definitions.
- 26 CFR 49.4263-1 · -1 Duty to collect the tax; payments made outside the United States.
- 26 CFR 49.4263-2 · -2 Duty to collect the tax in the case of certain refunds.
- 26 CFR 49.4263-3 · -3 Special rule for the payment of tax.
- 26 CFR 49.4263-4 · -4 Cross reference.
- 26 CFR 49.4263-5 · -5 Round trips.
- 26 CFR 49.4263-6 · -6 Transportation outside the northern portion of the Western Hemisphere.
- 26 CFR 49.4271-1 · -1 Tax on transportation of property by air.
- 26 CFR 49.4271-2 · -2 Aircraft management services.
- 26 CFR 49.4281-1 · -1 Small aircraft on nonestablished lines.
- 26 CFR 49.4282-1 · -1 [Reserved]
- 26 CFR 49.4291-1 · -1 Persons receiving payment must collect tax.
- 26 CFR 49.5000B-1 · B-1 Indoor tanning services.
- 26 CFR 50.1 · Introduction.
- 26 CFR 50.2 · Scope of regulations.
- 26 CFR 50.3 · General definitions and use of terms.
- 26 CFR 50.4 · Rates of tax.
- 26 CFR 50.5 · Liability for the tax.
- 26 CFR 50.6 · Ascertainment of quantity mined.
- 26 CFR 50.7 · Returns.
- 26 CFR 50.8 · Due date and place for filing returns and paying tax.
- 26 CFR 51.1 · Overview.
- 26 CFR 51.2 · Explanation of terms.
- 26 CFR 51.3 · Information requested from covered entities.
- 26 CFR 51.4 · Information provided by the agencies.
- 26 CFR 51.5 · Fee calculation.
- 26 CFR 51.6 · Notice of preliminary fee calculation.
- 26 CFR 51.7 · Dispute resolution process.
- 26 CFR 51.8 · Notification and payment of fee.
- 26 CFR 51.9 · Tax treatment of fee.
- 26 CFR 51.10 · Refund claims.
- 26 CFR 51.11 · Applicability date.
- 26 CFR 51.6302-1 · -1 Method of paying the branded prescription drug fee.
- 26 CFR 52.0-1 · -1 Introduction.
- 26 CFR 52.4681-1 · -1 Taxes imposed with respect to ozone-depleting chemicals.
- 26 CFR 52.4682-1 · -1 Ozone-depleting chemicals.
- 26 CFR 52.4682-2 · -2 Qualifying sales.
- 26 CFR 52.4682-3 · -3 Imported taxable products.