Cite this Code CFR

thus: 26 CFR 81.1

Title 26 Internal Revenue

CHAPTER I-Bureau of Internal Revenue, Department of the Treasury

Part

81

86

Regulations relating to estate tax.

Taxation pursuant to treaties.

Gift tax under chapter 4 of Internal Revenue Code, as amended.

130

140

141

142

143

144

150

Taxes on safe deposit boxes and on certain transportation and communications services.

Taxes on tobacco, snuff, cigars, cigarettes, cigarette papers and tubes, and purchase and sale of leaf tobacco.

Shipment or delivery of manufactured tobacco, snuff, cigars, cigarettes,
and cigarette papers or tubes, for use as sea stores without payment of
internal revenue tax.

Tax-free withdrawals of cigars from customs bonded warehouses, Class 6.
Tax with respect to the transportation of property.

Removal of manufactured tobacco, snuff, cigars, and cigarettes, without
payment of tax, for shipment to a Territory of the United States for the
use of members of the military and naval forces of the United States.
Manufacture of opium for smoking purposes.

151 Regulations under the Harrison Narcotic Law, as amended. Regulations under the Marihuana Tax Act of 1937, as amended.

152

153

160

Seizures involving contraband articles covered by section 1 (b) (1) of the act of August 9, 1939.

Taxes on circulation of banks and bankers and on notes paid out.