Title 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
(Continued)

PART 47--FLOOR STOCKS TAXES

TEXT PDF47.2-1 Scope of this subpart B and effective date.
TEXT PDF47.2-2 Definitions relating to the vaccine floor stocks tax.
TEXT PDF47.2-3 Imposition of vaccine floor stocks tax.
TEXT PDF47.2-4 De minimis exception to vaccine floor stocks tax.
TEXT PDF47.2-5 Requirements with respect to payment and return.
TEXT PDF47.3-1 Scope of this subpart C and effective date.
TEXT PDF47.3-2 Definitions relating to the floor stocks taxes under this subpart C.
TEXT PDF47.3-3 Imposition of the October 1, 1993, floor stocks tax on fuel held on October 1, 1993.
TEXT PDF47.3-4 Exceptions to the October 1, 1993, floor stocks tax.
TEXT PDF47.3-5 Requirements with respect to payment and return for the October 1, 1993, floor stocks tax.
TEXT PDF47.3-6 Imposition of the January 1, 1994, floor stocks tax on diesel fuel held on January 1, 1994.
TEXT PDF47.3-7 Exception to the January 1, 1994, floor stocks tax.
TEXT PDF47.3-8 Requirements with respect to payment and return for the January 1, 1994, floor stocks tax.
TEXT PDF47.3-9 Imposition of the October 1, 1995, floor stocks tax on commercial aviation fuel held on October 1, 1995.
TEXT PDF47.3-10 Exceptions to the October 1, 1995, floor stocks tax.
TEXT PDF47.3-11 Requirements with respect to payment and return for the October 1, 1995, floor stocks tax.

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