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Code of Federal Regulations Title 26. Internal Revenue § 26.301.7641–1 Supervision of operations of certain manufacturers

Current as of January 02, 2025 | Updated by Findlaw Staff

For regulations under section 7641, except the provisions thereof relating to the manufacture of opium suitable for smoking purposes, see subparts E, F, G, and H or part 45 of this chapter (Miscellaneous Stamp Tax Regulations). For regulations relating to the manufacture of opium suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167).

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.301.7641–1 Supervision of operations of certain manufacturers - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-301-7641-1/

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