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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 F—Collection of Tax By Persons Receiving Payment (§49.4291-1 to §49.4291-1)
SUBPART F—Collection of Tax By Persons Receiving Payment (§49.4291-1 to §49.4291-1)