CFR›Title 27›Chapter I›Part 19›Subpart I›Subject Group Effective Tax Rates ContainsSections 19.245–19.250CorpusDaily eCFRDisplayed edition2026-09-25Last updated2026-09-25 Sections 19.245 § 19.245 Tax credits under 26 U.S.C. 5010. 19.246 § 19.246 Computing the effective tax rate for a product. 19.247 § 19.247 Use of effective (actual) tax rates. 19.248 § 19.248 Standard effective tax rate. 19.249 § 19.249 Average effective tax rate. 19.250 § 19.250 Inventory reserve account. Previous Basic Provisions of Tax Law Affecting Spirits Basic Provisions of Tax Law Affecting Spirits Next Requirements for Employer Identification Numbers Requirements for Employer Identification Numbers