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§ 479.191 Applicability of other provisions of internal revenue laws.

27 CFR 479.191

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  11. 27 CFR 479.191
Citation27 CFR 479.191
CorpusDaily eCFR
Displayed edition2026-05-12
Last updated2026-05-12

§ 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, 5811, and 5821 (see 26 U.S.C. 5846).

[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]