[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR43.0-1]

[Page 31-32]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 43_EXCISE TAX ON TRANSPORTATION BY WATER--Table of Contents
 
Sec. 43.0-1  Introduction.

    The regulations in this part 43 are designated ``Excise Tax on 
Transportation by Water.'' The regulations relate to the taxes on 
transportation by

[[Page 32]]

water imposed by section 4471 of the Internal Revenue Code. See part 40 
of this chapter for regulations relating to returns, payments, and 
deposits of taxes imposed by section 4471.

[T.D. 8442, 57 FR 48185, Oct. 22, 1992]