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Code of Federal Regulations (Last Updated: July 5, 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 49 - Facilities and Services Excise Taxes |
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Subpart D - Transportation of Persons |
§ 49.4263-4 - Cross reference.
Latest version.
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§ 49.4263-4 Cross reference.
For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.
[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]