27 C.F.R. § 46.1
Current through September 30, 2024
The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423 , on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by 26 U.S.C. chapter 52.
27 C.F.R. § 46.1