27 C.F.R. § 46.106
Current through September 30, 2024
No receipt will be issued in lieu of issuance of a special tax stamp under § 46.116 . A receipt may be given only pending the issuance of a stamp, or where the tax liability relates to a prior tax year.
27 C.F.R. § 46.106
26 U.S.C. 6314