StacksVerified U.S. regulatory reference

27 CFR §479.191

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).