Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 26 - Internal Revenue |
Chapter I—Internal Revenue Service, Department of the Treasury |
SubChapter D—Miscellaneous Excise Taxes |
Part 40 - Excise Tax Procedural Regulations |
Part 41 - Excise Tax on Use of Certain Highway Motor Vehicles |
Part 43 - Excise Tax on Transportation by Water |
Part 44 - Taxes on Wagering; Effective January 1, 1955 |
Part 46 - Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form |
Part 47 - Designated Drugs Excise Tax Regulations |
Part 48 - Manufacturers and Retailers Excise Taxes |
Part 49 - Facilities and Services Excise Taxes |
Part 50 - Regulations Relating to the Tax Imposed With Respect to Certain Hydraulic Mining |
Part 51 - Branded Prescription Drug Fee |
Part 52 - Environmental Taxes |
Part 53 - Foundation and Similar Excise Taxes |
Part 54 - Pension Excise Taxes |
Part 55 - Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies |
Part 56 - Public Charity Excise Taxes |
Part 57 - Health Insurance Providers Fee |
Part 141 - Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 |
Part 143 - Temporary Excise Tax Regulations Under the Tax Reform Act of 1969 |
Part 145 - Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) |
Part 148 - Certain Excise Tax Matters Under the Excise Tax Technical Changes Act of 1958 |
Part 156 - Excise Tax on Greenmail |
Part 157 - Excise Tax on Structured Settlement Factoring Transactions |
Part 58 - Stock Repurchase Excise Tax |
Parts 151--155 - [Reserved] |
Parts 158--169 - [Reserved] |