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Title 27 - Alcohol, Tobacco Products and Firearms
Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
Subchapter F - PROCEDURES AND PRACTICES
Part 70 - PROCEDURE AND ADMINISTRATION
Subpart F - Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
27 CFR Topic
27 CFR Topic
General
April 24, 2020
§
70.501
Meaning of terms
§
70.502
Applicability to certain credits or refunds
§
70.503
Ultimate burden
§
70.504
Conditions to allowance of credit or refund
§
70.505
Requirements on persons intending to file claim
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