1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i9
  6. § 301.6806-1

View all text of Subpart 0-i 9 [§ 301.6801-1 - § 301.6806-1]

§ 301.6806-1 - Posting occupational tax stamps.

For provisions relating to the posting of specific stamps used with respect to a particular tax, other than a special tax under subchapter B of chapter 35, subchapter B of chapter 36, or subtitle E, see the regulations relating to such tax. For penalties for failure to post occupational tax stamps, see section 7273.

[T.D. 7188, 37 FR 12795, June 29, 1972]

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6806-1