[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7641-1]

[Page 604]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
             Discovery of Liability and Enforcement of Title
 
Sec. 301.7641-1  Supervision of operations of certain manufacturers.

    For regulations under section 7641, except the provisions thereof 
relating to the manufacture of opium suitable for smoking purposes, see 
subparts E, F, G, and H or part 45 of this chapter (Miscellaneous Stamp 
Tax Regulations). For regulations relating to the manufacture of opium 
suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics 
Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury 
Decision 6091, approved August 16, 1954 (19 FR 5167).

                               Possessions