C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 49—FACILITIES AND SERVICES EXCISE TAXES › Subpart D—Transportation of Persons

26 C.F.R. § 49.4263-4

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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]