§ 49.4263-4 Cross reference.

26 C.F.R. Part 49 — Facilities And Services Excise Taxes · 2026 edition · updated 2026-10-04 · United States

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]

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▸Contents — 26 C.F.R. Part 49 — Facilities And Services Excise Taxes

26 C.F.R. Part 49 — Facilities And Services Excise Taxes

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