GroundRules
27 CFR 479.191: Applicability of other provisions of internal revenue laws.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
- SUBCHAPTER B—FIREARMS AND AMMUNITION
- PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- Subpart O—Other Laws Applicable
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).
Collected 2026-08-27T02:25:11Z. Source file · JSON