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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 43 - Excise Tax on Transportation by Water |
| § 43.0-1 - Introduction. |
| § 43.4471-1 - Imposition of tax. |
| § 43.4472-1 - Definitions. |