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title 27
Alcohol, Tobacco Products and Firearms
chapter I-i1
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
part 70
PART 70—PROCEDURE AND ADMINISTRATION
subpart F
Subpart F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
subjgrp 235
General
Subjgrp 235. General
§ 70.501 - Meaning of terms.
§ 70.502 - Applicability to certain credits or refunds.
§ 70.503 - Ultimate burden.
§ 70.504 - Conditions to allowance of credit or refund.
§ 70.505 - Requirements on persons intending to file claim.
