27 CFR 479.191 : Alcohol, Tobacco Products And Firearms (§ 1.1 To Parts 647-699) — (Subchapter A To Parts 647-699) — Bureau Of Alcohol, Tobacco, Firearms, And Explosives, Department Of Justice (Subchapter A To Parts 647-699) — Firearms And Ammunition (Parts 400-446 To § 479.193) — Machine Guns, Destructive Devices, And Certain Other Firearms (§ 479.1 To § 479.193) — Other Laws Applicable (§ 479.191 To § 479.193) — Applicability of other provisions of internal revenue laws.

4 Aug 2016

All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846).

27 CFR 479.191
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]