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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 49 - PART 49—FACILITIES AND SERVICES EXCISE TAXES
Subpart A [§ 49.0-1 - § 49.0-2] - Subpart A—Introduction
Subpart B - Subpart B [Reserved]
Subpart C [§ 49.4251-1 - § 49.4254-2] - Subpart C—Communications
Subpart D [§ 49.4261-1 - § 49.4263-6] - Subpart D—Transportation of Persons
Subpart E [§ 49.4271-1 - § 49.4282-1] - Subpart E—Transportation of Property
Subpart F [§ 49.4291-1 - § 49.4291-1] - Subpart F—Collection of Tax By Persons Receiving Payment
Subpart G [§ 49.5000B-1 - § 49.5000B-1] - Subpart G—Indoor Tanning Services
authority:
26 U.S.C. 7805.
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