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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 48 — MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart I — Coal
Federal (United States) · Regulations
Subpart I — Coal
1 section
1 section
26 C.F.R. § 48.4121-1
Imposition and rate of tax on coal.