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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 49—FACILITIES AND SERVICES EXCISE TAXES > SUBPART D—Transportation of Persons (§49.4261-1 to §49.4264(f)-1) > 49.4264(d)-1—Cross reference.
49.4264(d)-1—Cross reference.
For the rules applicable under section 4264(d) see § 49.4261-4 relating to payments made within the United States.