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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 49.4263-4: -4 Cross reference.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 49—FACILITIES AND SERVICES EXCISE TAXES
  5. Subpart D—Transportation of Persons

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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