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26 CFR § 48.0|1


26 CFR § 48.0-1 - Introduction. - Law.Cornell.Edu

26 CFR § 48.0-1 - Introduction. ... § 48.0-1 Introduction. The regulations in this part 48 are designated “Manufacturers and Retailers Excise Tax Regulations.” ...

26 CFR Part 48 -- Manufacturers and Retailers Excise Taxes - eCFR

General definitions and attachment of tax. § 48.0-3, Exemption certificates. Subparts B-E [Reserved].

26 CFR Part 48 | US Law | LII / Legal Information Institute

26 CFR Part 48 - PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES · Subpart A—Introduction (§§ 48.0-1 - 48.0-3) · Subparts B–E [Reserved] · Subpart F—Special Fuels ...

26 CFR Part 1 -- Income Taxes - eCFR

https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1?toc=1; Citation: 26 CFR Part 1; Agency: Internal Revenue Service, Department of Treasury ...

26 CFR 48.0-1 - Content Details - CFR-2000-title26-vol15-sec48-0-1

Title 26 - Internal Revenue Chapter - Subchapter D - MISCELLANEOUS EXCISE TAXES Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES Subpart A - Introduction

Internal Revenue Service 26 CFR Part 1 [REG-104062-97] RIN ...

[4830-01-u]. DEPARTMENT OF THE TREASURY. Internal Revenue Service. 26 CFR Part 1. [REG-104062-97]. RIN 1545-AV88. Consolidated returns--Limitations on the ...

Tax code, regulations and official guidance | Internal Revenue Service

"Go" to a specific section of Title 26 to find the current text for that Treasury Regulation. For example, you can "Go" to 26 CFR 1.61-1 to find ...

26 CFR 1 - INCOME TAXES (CONTINUED) - Content Details - GovInfo

26 CFR 1 - INCOME TAXES (CONTINUED). View the most recent version of this document on this website.

Superfund Chemical Taxes - Federal Register

The procedural regulations governing chapter 38 taxes are contained in 26 CFR part 40 (Excise Tax Procedural Regulations). See26 CFR 52.0-1 and ...

26 USC 1: Tax imposed - U.S. Code

§1. Tax imposed. (a) Married individuals filing joint returns and surviving spouses. There is hereby imposed on the taxable income of-. (1) ...

LoS: 26 CFR - National Archives

Title 26: Internal Revenue List of Subjects revised as of July 1, 2024. 26 CFR Part 1_Income taxes. Income taxes Reporting and recordkeeping requirements 26 ...

2024-04606.pdf - Federal Register

This document contains proposed amendments to the Income Tax Regulations. (26 CFR part 1) under section 761(a) of the Internal Revenue Code ( ...

26 CFR §48 Manufacturers And Retailers Excise Taxes

PART 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES Authority: 26 U.S.C. 7805, unless otherwise noted. Section 48.4052-1 also issued under 26 U.S.C. 4052(g).

26 USC 501: Exemption from tax on corporations, certain trusts, etc.

(c) List of exempt organizations. The following organizations are referred to in subsection (a):. (1) Any corporation organized under Act of Congress which is ...

PART 1 -- INCOME TAXES - Tax Notes

7805, 68A Stat. 917 (26 U.S.C. 7805), unless otherwise noted: Section 1.1(h)-1 is also issued under 26 U.S.C. 1(h) ...

Internal Revenue Service (IRS), Treasury.

Accordingly, 26 CFR parts 48 and 602 are amended as follows: PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES. Paragraph 1. The authority citation for part ...

Excise Tax on Repurchase of Corporate Stock—Procedure and ...

... 1 of the Income Tax Regulations (26 CFR part 1). Proposed § 58.6109-1(a) would require each stock repurchase excise tax return or claim for ...

Regulations | TTB - Alcohol and Tobacco Tax and Trade Bureau

(27 CFR chapter 1.) Each title of the CFR is divided into "parts ... Title 26 CFR -- Internal Revenue Code · Title 31 CFR -- Money and ...

26 CFR §1 Income Taxes - Code of Federal Regulations

PART 1 - INCOME TAXES Authority: 26 USC 7805, unless otherwise noted. Section 1.1(h)-1 also issued under 26 USC 1(h);

Small Entity Compliance Guide - FinCEN

Entities required to report will be able to do so on or after January 1, 2024. Disclaimer: This Guide is prepared in accordance with the requirements of Section ...