{"data":{"id":"us/26-cfr-301.7641-1","jurisdiction":"us","citation":"26 CFR 301.7641-1","heading":"-1 Supervision of operations of certain manufacturers.","body":"For regulations under section 7641, except the provisions thereof relating to the manufacture of opium suitable for smoking purposes, see subparts E, F, G, and H or part 45 of this chapter (Miscellaneous Stamp Tax Regulations). For regulations relating to the manufacture of opium suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167).\nPossessions","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Discovery of Liability and Enforcement of Title"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b81305692dc7778561c2377fed1170c35fddc73594496c1d629093e8f2bcdcba","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7624-1","next":"us/26-cfr-301.7654-1"},"notice":"GroundRules: Original legal text. Not legal advice."}