Applicability of other provisions of internal revenue laws.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice
  5. Firearms and Ammunition
  6. Machine Guns, Destructive Devices, and Certain Other Firearms
  7. Other Laws Applicable
  8. Applicability of other provisions of internal revenue laws.

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§ 479.191 Applicability of other provisions of internal revenue laws.

All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846).

[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]


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