26 CFR Part 43 - PART 43—EXCISE TAX ON TRANSPORTATION BY WATER

  1. § 43.0-1 Introduction.
  2. § 43.4471-1 Imposition of tax.
  3. § 43.4472-1 Definitions.
Authority:
26 U.S.C. 7805.
Source:
T.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted.