27 CFR § 479.191
Applicability of other provisions of internal revenue laws
April 24, 2020
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).
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]
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