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Code of Federal Regulations (Last Updated: November 8, 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 47 - FLOOR STOCKS TAXES |
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Subpart B - Vaccine Floor Stocks Tax of 1993 |
| § 47.2-1 - Scope of this subpart B and effective date. |
| § 47.2-2 - Definitions relating to the vaccine floor stocks tax. |
| § 47.2-3 - Imposition of vaccine floor stocks tax. |
| § 47.2-4 - De minimis exception to vaccine floor stocks tax. |
| § 47.2-5 - Requirements with respect to payment and return. |