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26 CFR Part 47 — Designated Drugs Excise Tax Regulations
department-of-the-treasuryfederal-regulationinternalinternal-revenue-servicemiscellaneous-excise-taxespart-47revenueunited-states
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PART 47—DESIGNATED DRUGS EXCISE TAX REGULATIONS Authority: 26 U.S.C. 7805. Source: T.D. 10003, 89 FR 55511, July 5, 2024, unless otherwise noted. Section 47.5000D-1 also issued under 26 U.S.C. 5000D. § 47.5000D-0 Table of contents. This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4. § 47.5000D-1 Introduction. (a) In general. (b) Applicability date. §§ 47.5000D-2—47.5000D-4 [Reserved] § 47.5000D-1 Introduction. (a) In general. Designated Drugs Excise Tax Regulations. (b) Applicability date. §§ 47.5000D-2-47.5000D-4 [Reserved]
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