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483001u DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 48, 145, and 602 T.D. 8774 IN 1545AW15 Kerosene Tax; Aviation Fuel Tax; Tax on Heavy Trucks and Trailers AGENCY: Internal Revenue
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What is 26 cfr parts 48?
26 cfr parts 48 refers to the section of the United States Code of Federal Regulations that contains regulations related to the manufacturers and importers excise tax.
Who is required to file 26 cfr parts 48?
Manufacturers and importers of certain goods are required to file 26 cfr parts 48. These goods may include alcohol, tobacco products, firearms, ammunition, gasoline, and certain luxury items.
How to fill out 26 cfr parts 48?
Filling out 26 cfr parts 48 requires providing detailed information about the goods being manufactured or imported, their quantity, value, and any applicable excise taxes. The forms and instructions for filing can be obtained from the Internal Revenue Service (IRS) website or through tax preparation software.
What is the purpose of 26 cfr parts 48?
The purpose of 26 cfr parts 48 is to regulate the collection of excise taxes on certain goods manufactured or imported in the United States. These taxes help generate revenue for the government and control the consumption of certain goods through higher prices.
What information must be reported on 26 cfr parts 48?
The information that must be reported on 26 cfr parts 48 includes details about the goods being manufactured or imported, such as their description, quantity, value, and the applicable excise tax rates. Additionally, the filer must provide their identification information and any supporting documents as required by the IRS.
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