CFR›Title 27›Chapter I›Part 27›Subpart D›Subject Group Distilled Spirits ContainsSections 27.40–27.41CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 27.40 § 27.40 Distilled spirits. 27.41 § 27.41 Computation of effective tax rate. Previous Collection of Internal Revenue Taxes Collection of Internal Revenue Taxes Next Exemption of Certain Samples From Internal Revenue Taxes Exemption of Certain Samples From Internal Revenue Taxes