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Title 27 Part 479 → Subpart O → §479.191

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart O → §479.191

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart O → §479.191

e-CFR data is current as of December 11, 2019

Title 27Chapter IISubchapter BPart 479Subpart O → §479.191


Title 27: Alcohol, Tobacco Products and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart O—Other Laws Applicable


§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]


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