Code of Federal Regulations > Title 26 > Chapter I - CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Part 40 [§ 40.0-1 - § 40.7701-1] - PART 40—EXCISE TAX PROCEDURAL REGULATIONS

Part 41 [§ 41.0-1 - § 41.7701-1] - PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

Part 43 [§ 43.0-1 - § 43.4472-1] - PART 43—EXCISE TAX ON TRANSPORTATION BY WATER

Part 44 [§ 44.0-1 - § 44.7701-1] - PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

Part 46 [§ 46.0-1 - § 46.4701-1] - PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM

Part 47 [§ 47.5000D-0 - § 2—47.5000D-4] - PART 47—DESIGNATED DRUGS EXCISE TAX REGULATIONS

Part 48 [§ 48.0-1 - § 48.6715-1] - PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

Part 49 [§ 49.0-1 - § 49.5000B-1] - PART 49—FACILITIES AND SERVICES EXCISE TAXES