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Regulations last checked for updates: Feb 06, 2026
Title 26 - Internal Revenue last revised: Jan 15, 2026
All Titles
Title 26
Chapter I
Part 48
Subpart H - Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
authority:
26 U.S.C. 7805
,
unless
cite as:
26 CFR 48.4073
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